常勋会计专业英语1课件.pptVIP

* Accounting:An Information System UNIT 1 Topic list The functions of accounting Types of accounting and the future Accounting principles and guidelines Business organizations New words, Phrases and Special Terms Its an unpopular measure, but the situation necessitates it. 这是不得人心的办法, 但形势需要这样做. Lack of money necessitated a change of plan. necessitate doing sth Your proposal will necessitate borrowing more money. 依你的建议, 就必须增加借款. This would necessitate interviewing all members of staff. necessitate |n?ses?te?t] v. ?= make (sth) necessary 使（某事物）成为必要 Accumulate=to grow larger by adding (as by adding interest to capital)积累、累积 accumulated depreciation 累计折旧 accumulated profit 累计盈余 accumulated reserves 公积金 New words, Phrases and Special Terms evaluate find out or form an idea of the amount or value of (sb/sth); assess[?ses] 评价, 估计, 评估（某人[事物）: evaluate the chances of success 估计成功的机会 Evaluate costs 估计成本 I can’t evaluate his ability without seeing his work. 我没有看到他的工作情况， 无法评论他的能力。 Evaluation stock evaluation股票评价 资产评估师 英文为：Certified Public Valuator，简称CPV（ Certified[‘s?:tifaid] 被鉴定的 ） New words, Phrases and Special Terms Value evaluate They can value and evaluate conflicting views. 他们可以对有矛盾冲突的观点进行评估和评价． value和evaluate都是及物动词，前者强调动作的过程，要执行一个动作；后者着重强调动作产生（或者说是动作导致）的结果。 都是估计,评价的意思, 前者做动词时常作对什么的价值的估计,后者就是广义的估计 Different types of accounting Financial accounting Managerial accounting Cost accounting Budgetary accounting Auditing Internal auditing External auditing Governmental and not-for-profit accounting International accounting Social accounting Human resources accounting Environmental accounting Tax accounting New words, Phrases and Special Terms Information system Modern business Function Financial position Operation results Agency Stockholder Performance report Holdings Potential investors Creditor Financial strength Annually Accounting process Decision making Financial Controller CFO Cost-benefit data Globalization Tax returns New words, Phrases and Sp