Exercises.剖析.ppt

Exercises: Terms translation: 会计 债务 债权人 会计人员 纳税申报表 审计 一般公认会计准则 注册会计师 财务报告 投资者 Accounting Obligation Creditor Accountant Tax return Audit Generally accepted accounting principle Certified public accountant Financial reports investor 我对会计工作有个大致的了解。（have a general idea/ concept/ understanding of) 这家单位去年业绩不佳，其债权人担心该单位不能如约偿还债务（performance, to repay one’s obligations)。 I have a general idea of what an accountant does. This entity had a bad performance last year and so its creditors are worried that it is unable to repay its obligations as arranged. 为满足外部信息使用者的需求，财务报告应根据一般公认会计准则编制。(to be prepar