TAILIEUCHUNG - Ebook Enghlish for Accounting: Part 2

Ebook Enghlish for Accounting: Part 2 presented the following basic content auditing, role of audition, descrfbing graphs, management accounting, investments, depreciation and amortization,financial statements, professional relationships, international accounting,the future of accounting. | ị29 Ei rzzz Auditing STARTER What does an auditor do Look at the following activities and decide which ones are normally done internally or externally. An auditor. spends time getting to know the business as well as the environment and the industry in which it operates . . J Ộ analyses the internal business and financial systems used to make and record transactions . _J Ộ gathers evidence on the financial control systems and the figures tn the financial statements J o gives advtce on the business methods and transactions of the company. . Ộ examines financial statements to determine whether they conform to generally accepted accounting principles . . prepares the financial statements in accordance with the generally accepted accounting principles of the country where the enterprise operates. Q examines the management report and determines whether It conforms to the financial statements. . . . . o guarantees the correctness of the figures presented tn the accounts. . o provides consulting services. . J presents a written report to the management of the company describing whether the accounting records financial statements and management reports conform to legal requirements. 2 maintains confidentiality and independence . J 30 I UNO 4 Auditing 1 Janet Hendley a partner in an audit firm calls Claude Bernaud. the CFO of a French company. Listen to the dialogue and then decide if the statements which follow are true or false A. 1 Janet wants to talk to Claude about a report. _J 2 lanet thinks that capitalization of costs should be expenses in the P L. 3 Claude agrees with Janet on this point. 4 Claude thinks capitalization of costs should be classed under machine upgrades. 5 Claude s reasoning is that the upgrades are really investments in the future. 6 Janet agrees to reconsider her opinion. _J 2 Put the letters into the correct order to make words used In the conversation that have a similar meaning to the words on the right. 1 l-P-Y E R R-I-I M A N prtliiiutta y .

• Kế toán - Kiểm toán
• Enghlish for Accounting Part 2
• Enghlish for Accounting
• Management Accounting
• Depreciation and Amortization
• Financial statements
• Professional Relationships
• Certification process
• Standard contract items
• Professional compensation
• Contractor compensation
• Contractor relationships
• Project management
• Personal development
• Professional development
• Personal relationships
• Working relationships
• The Enneagram
• Good medical practice
• Professional competence
• Health care resources
• Interprofessional relationships
• Practice management
• Leaving practice
• Known distributions
• Control charts
• Multivariate data
• Relationships with descriptive data
• Better business decisions
• Time series