会计英语分析报告.ppt

ACCOUNTIG ENGLISH Financial Accounting 会 计 英 语 财务会计  Chapter One Accounting: The Basis for Decisions 、Words and Phrases: enterprise 企业 business 企业 firm 公司、商号 concern vt. 涉及 与…有关 企业 general purpose （普遍）通用的 criterion 标准 enhance vt. 提高、放大 感兴趣 return on 回报、报酬 return of 回收 收回 financial position 财务状况 financial progress 财务进展 internal users 内部信息使用者 external users 外部信息使用者 tax accounting 税务会计 tax planning 税务筹划 income tax return 所得税申报表 debt-paying ability 偿债能力 liquidity 清偿，偿债能力 cash flow : inflow 流入 outflow 流出 例：an inflow of bank deposits 银行存款的增加 4. Multiple-choice question: Q2-1. An objective of financial reporting is to: a. Assess the adequacy of internal control. b. Provide information useful for investor decisions. C. Evaluate management results compared with standards. D. Provide information on compliance with established procedures. Q2-2. A publicly held corporation is required to have its financial statements audited by an independent external auditor. The three purposes of these financial statements are to provide useful information (1) for credit and investment decisions, (2) about the firms resources, and (3) for A. Determining the impact of inflation. B. Long-lived asset replacements. C. Assessing market values of assets. D .Evaluating prospective cash flows. Q2-3. The information reported in the statement of cash flows should help investors, creditors, and others to assess all of the following except the A. Amount, timing, and uncertainty of prospective net cash inflows of a firm. B. Companys ability to pay dividends and meet obligations. C. Companys ability to generate future cash flows. D. Management of the firm with respect to the e