财经英语-5.pptVIP

财经英语Financial and Economic English Review of Unit 4 bookkeeper accountant 区别 Cashier指出纳，就是管钱的人，分银行出纳和现金出纳，管现金账和银行帐。 Bookkeeper 是簿记员，记账的人，应收帐款，应付账款，工资帐等。即从收集数据，到报表出来的过程。 accountant会计员，建立和监控做帐系统，并对数据进行分析解释，对管理层报告的人员 Structure What are costs? Total Revenue, Total Cost, Profit Costs as Opportunity Costs Explicit and Implicit Costs Costs of capital as Opportunity Cost Economic Profit versus Accounting Profit The various measures of costs Fixed and Variable Costs Average and Marginal Cost Private costs and Social costs New words substitute n. A product or service that partly satisfies the need of a consumer that another product or service fulfills. institute exclusive adj. only to be used by one particular person or group; only given to one particular person or group exclude-include exclusive-inclusive enclose gallon n. 1 英制加仑 = 4.546 L，1 美制加仑 = 3.785 L pump vt. necessity n. exert vt. to use power or influence to affect sb/sth He exerted all his authority to make them accept the plan. ~ yourself to make a big effort In order to be successful he would have to exert himself. gemstone diamond ruby sapphire sapphire eyes emerald crystal coral pearl sheer adv. adj. clout n. v. power and influence political / financial clout The World Bank can use its clout with poorer countries to insist on reforms. a blow with the hand or a hard object database n. comprehensive adj. including all, or almost all, the items, details, facts, information, etc., that may be concerned a comprehensive list of addresses a comprehensive report / study / survey comprehensive insurance (= covering all risks) patent n. A government license that gives the holder exclusive rights to a process, design or new invention for a designated period of time. copyright n. pharmaceutical adj. incentive n. ~ (fo