《会计英语学习伴侣》职业教育行业英语立体化系列教材-.pdfVIP

会计英语学习伴侣 高等教育出版社 高等教育电子音像出版社 Listening Materials LListening Materialsistening Materials Unit 1 Introduction to Accounting Principles Part 1 A Speaker 1: My name is Nicholas Hughson. I’m working for Appetite, a small restaurant owned by Mr. Baker. All properties in the restaurant belong to Mr. Baker, who is also the manager. Apart from the routine work as an accountant, I have to make sure to separate the accounting process for the restaurant from the accounting process for my boss’s personal f inances. You know, if the boss’s personal transactions are mixed up with those of the business, it will be very diff icult to measure the performance of the restaurant. Speaker 2: I am the manager of Frozensa Company. My name is James Pammenter. I like people to call me Jimmy. My company decided to expand the shares and capital and approved Sample Company to join in. According to the agreement, Sample should contribute $550,000 as 20 percent of the registered capital. Sample invested $600,000, $400,000 in materials and $200,000 in cash. Speaker 3: Last year, I started up Alan Rosa, a sportswear f irm. The f irm is named after Rosemary, Teresa and me. Alan Rosa was founded on the cooperation and trust between friends. At the beginning stage, we entered into a contract that outlines each partner’s percentage of ownership: what share of the prof its each person will receive; how much each partner will contribute to the business; what duties each partner will perform; how much responsibility each of us will have to creditors and tax authorities for the amounts owed by the business. 1 EEnglish