专业英语Chapter1.pptVIP

Financial Managerial Accounting Learning Objective Types of Accounting Information Learning Objective Accounting Systems Basic Functions of an Accounting System Learning Objective External Users of Accounting Information Objectives of External Financial Reporting Characteristics of Externally Reported Information Learning Objective Users of Internal Accounting Information Board of directors Chief executive officer (CEO) Chief financial officer (CFO) Vice presidents Business unit managers Plant managers Store managers Line supervisors Objectives of Management Accounting Information Characteristics of Management Accounting Information Learning Objective Integrity of Accounting Information Learning Objective Integrity of Accounting Information Learning Objective Integrity of Accounting Information Learning Objective Careers in Accounting Words and Expressions accounting 会计学 financial accounting 财务会计 business 企业 proprietorship 独资企业 partnership 合伙企业 corporation 公司 stockholder 股东 CPA 注册会计师 FASB 财务会计准则委员会 Words and Expressions GAAP 公认会计准则 the entity concept 会计主体原则 the reliability principle 可靠性原则 the cost principle 实际成本原则 historical cost 历史成本 the going-concern concept 持续经营原则 the stable-monetary-unit concept 币值稳定原则 Listening materials-Extract one Any cynic(愤世嫉俗者） – and you can spot them from afar; they call themselves realists – will tell you that there is no such thing as a true merger. There is the pursuer and the pursued, the predator（捕食者） and the prey（牺牲者）. To put it politely, there’s always a dominant partner in every corporate deal, even if it’s styled as a merger. In today’s programme, we identify Europe’s top takeover targets. Quantitative analysis will lead us to a consideration of capital performance, cash reserves and debt. The qualitative aspect is essentially the word on the street. continued The merger and acquisitions departments（购并部门） of Europe’s banking community are rubbing their hands with glee（欢快） a