会计专业语.ppt

Accounting English Study Materials 1. The Conceptual Framework for Financial Reporting 2. Materials drawn from BHP BILLITON ANNUAL REPORT 2010 Study objectives Identify key words in accounting theory Understand the fundamental concept in accounting Understand the content of financial report of a listed company Yang Morong e-mail: yangmorong@ Key words in accounting 1. accounting to account: to think of sb/sth as sth to account for sth: to be the explanation of sth (in monetary term) 2. account n An account is a place where all the information referri