学术英语(管理)_Unit8分析解析

tax professionals interpreting the tax laws
accountants ensuring the accuracy of financial records roles of accountants are changing because of rising complexity of corporate activities, the growth of international business and the increased use of technology
Unit 8 Accounting
Text A
Critical reading and thinking
Part I
Effect of Enron debacle on accounting
change the perception of accountants in the eyes of the public change the field of accounting as we know it
Unit 8 Accounting
Text A
Critical reading and thinking
Part I
Arthur Andersen once one of the "Big Five" accounting firms among PricewaterhouseCoopers, Deloitte Touche Tohmatsu, Ernst & Young and KPMG. It was based in Chicago, providing auditing, tax and consulting services to large corporations. After being found guilty of criminal charges relating to its handling of the auditing of Enron, the firm surrendered its licenses in 2002.
are about the changing public perception of accounting.
define accounting and roles of accounting.
Part II : Paras. 7-11
Unit 8 Accounting
Text A
Critical reading and thinking
• Lead-in
Listening: the four roles of accountants
Unit 8 Accounting
Lead-in
Listening
In this clip, we’re going to talk about the importance of accountants and accounting. Your accountants report the financial information that controls the markets and our ____________________ good, economy. Without accounting, we don’t have ___________ __________ reliable information about the status of the businesses that make up our market and economy.
Unit 8 Accounting
Text A
Biblioteka Baidu
Critical reading and thinking
Part I
The Enron scandal A financial scandal Enron Corporation, an American energy company, was involved in. The scandal eventually led the company to bankruptcy and the dissolution of Arthur Andersen, which was one of the five largest audit and accountancy partnerships in the world. This was the largest bankruptcy in American history by 2001 and Enron was also accredited as the biggest audit failure.
Main ideas
Part I : • Traditional view on accounting • Enron scandal; Arthur Andersen • Why did accounting attract the public attention in 2002?
Part II :
• What is accounting? • Roles of accounting
Unit 8 Accounting
Text A
Critical reading and thinking
Part I
Traditional views on accounting • Boring, horrible debilitating disease, appallingly dull, unimaginative, timid, lacking initiative, spineless, easily dominated, no sense of humor, irrepressibly drab • As a result of the Enron debacle, accounting has entered the public consciousness like never before.
学术英语 管理
Academic English for Business
Unit 8 Accounting
Unit Contents
• • • • • • • Lead-in Text A Text B Listening Speaking Writing Researching
Unit 8 Accounting
Unit 8 Accounting
• Text A
What is Accounting
─ Critical thinking and reading
• Text analysis • Main ideas • Main financial statements
─ Language building-up
Unit 8 Accounting
Lead-in
Listening
Accountants help maintain the __________________ integrity and ethics in business, and by doing accounting properly, we maintain the ethics in a business.
Unit 8 Accounting
Lead-in
Listening
Also, accountants _______________. provide advice They provide advice on _________, on the status of a business, and they really taxes see an insight into how your business is doing. help you _______________ And that's why accountants and accounting is important.
Unit 8 Accounting
Lead-in
Listening
Accountants understand our business, and accounting helps us to understand our business. There’s so many metrics you can put around financial information -growing metrics or _________________. declining metrics ________________ Just so many things that will help you understand what is happening in that business Accounting gives us ________________________________. that opportunity.
Unit 8 Accounting
Text A
Critical reading and thinking
Part II
What is accounting?
"Accounting is a system by which economic information is identified, recorded, summarized and reported for the use of decision makers." (Para.7)
Unit 8 Accounting
Text A
Critical reading and thinking
Part II
Roles of accounting Accounting is important for big business • Accounting is the language of business • Accurate recording of financial information (Para. 5)
reform accounting rules and get tough on fraud and audit oversight
Unit 8 Accounting
Text A
Critical reading and thinking
Part I
Why does the accounting profession remain hale and hearty? external audits by public accountants for public companies
• Specialized vocabulary • Signpost language • Formal English
Unit 8 Accounting
Text A
Critical reading and thinking
Text analysis
Divide into two parts:
Part I : Paras. 1-6
Unit 8 Accounting
Text A
Critical reading and thinking
Part I
Measures taken to redeem the reputation of accounting profession after the Enron debacle:
consider issues ranging from auditor conflict of interest to the regulation of the derivatives market
• Understanding of laws, regulations, business environment (Para. 5)
• Help managers understand business performance and make decisions for the future (Para. 9)