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西方會計英語Unit one Fundamentals of accountin

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[00:04.65]Text 1.1    What is accountin
[00:09.06]Accounting1 contains elements both of science and ar
[00:13.61]The important thing is that it is not merely a collection of arithmetical techniques but a set of complex processes depending on and prepared for peopl
[00:25.31]The human aspect,which many people ,especially accountants, forget ,arises becaus
[00:31.45]1.Most accounting reports of any significance depend,to a greater or lesser3 extent ,on people's opinions and estimate
[00:40.75]2.Accounting reports are prepared in order to help people make decision
[00:46.39]3.Accounting reports are based on activities which have been carried out by peopl
[00:53.00]But what specially2 is accounting? It is very difficult to find a pithy4 definition that is all-inclusive but we can say that accounting is concerned wit
[01:03.79]The provision of information in financial terms that will help in decisions concerning resource allocatio
[01:10.74]and the preparation of reports in financial terms describing the effects of past resource allocation decision
[01:18.26]Example of resource allocation decisions ar
[01:21.74]Should an investor5 buy or sell share
[01:24.66]Should a bank manager lend money to a fir
[01:27.80]How much tax should a company pa
[01:30.49]Which collective farm should get the extra tracto
[01:34.20]As you can see, accounting is needed in any society requiring resource allocation and its usefulness is not confined to 'capitalist'or 'mixed'economie
[01:44.25]An accountant is concerned with the provision and interpretation6 of financial informatio
[01:49.77]He does not, as an accoutant, make decision
[01:53.21]Many accountants do of course get directly involved in decision making but when they do they are perfoming a different functio
[02:00.40]Accounting is also concerned with reporting on the effects of past decision
[02:05.52]But one should consider whether this is done for its own sake or whether it is done in order to provide information which it is hoped will prove helpful in current and future decision
[02:16.78]We contend that knowledge of the past is relevant only if it can be used to help in making current and future decisions
[02:24.61]for we can hope that we shall be able to influence the future by making appropriate decisions but we cannot redo the pas
[02:33.08]Thus the measurement of past results is a subsidiary role, but because of the historical development of accounting and
[02:40.81]perhaps, because of the limitations of the present state of the art ,'backward looking'accounting sometimes appears to be an end in itself and not as a means that will help in achieving a more fundamental objectiv
[02:54.16]Text 1.2        The accounting equati
[02:58.23]Accounting is at least the second oldest profession in the world
[03:01.66]But while earlier professionals rapidly got to grips with basic techniques and even introduced refinement7
[03:07.74]it is remarkable8 that generations of tax collectors and merchants staggered on for thousands of years before finding a satisfactory general method of keeping a record of their affair
[03:18.11]This should serve as a warnin
[03:20.15]The problem is common sense but the answer is not.
[03:24.38]It is highly contrived9 and in some respects still imperfect.
[03:28.51]It begins with a particular way of looking at a business which we present in the next section.
[03:33.42]A business may be pictured as a box.The box has contents and by virue of owning the box, the owner has a claim on the contents.
[03:42.41]Others also may have a claim on the contents,by virtue10 of having lent money to the business or of having supplied goods or services to the business or of having supplied goods or services to the business for which they have not yet been paid
[03:53.09]These are the creditors11 of the busines
[03:55.47]As the business buys and sells goods and services,so the value of the contents of the box will increase or decrease,depending on whether the business makes a profit or a los
[04:05.84]These changes in value of contents must be equalled by changes in value of claims on content
[04:12.76]Specifically the claims of the owners will vary so that the total value to claims is always equal to the value of the content
[04:21.51]Now we may list the value of the contents of the business box at any time,say down the left side of a piece of pape
[04:28.75]On the right side we may list the value of claims on those contents
[04:33.06]The claims of third party creditors will be know
[04:36.24]The claims of the owners will amount to whatever is necessary to make the total value of claims equal to the total value of content
[04:44.50]Such a list of contents(on the left) balanced by a list of claims (on the right),constitutes a simple balance shee
[04:52.88]A balance sheet is a presentation of the state of affairs of a business in a succinct,systematic and recognizable forma
[05:00.09]Restating the original theory ,with the picture of the business as a box ,we can writ12
[05:05.63]$ contents = $ claims on conten
[05:10.80]In accounting terms ,this becom
[05:13.29]1.Assets = equity13 + liabileti
[05:18.59]Where asserts are simply what is held in the business, equity is the claim of the owners,and liabilities are the claims of third partie
[05:28.44]By transferring liabilities to the side of the equation we may writ
[05:33.40]assets - liabilities = equi
[05:37.76]or using a technical term            2.Net assets = Equi
[05:45.08]Finally we may split equity into the capital originally put into the business and reserve
[05:51.45]Reserves represent profits which have been reserved or kept in the business.The equation now become
[05:59.55]3.Net Assets = capital + reserv
[06:05.71]1,2 and 3 above are forms of the fundamental accounting equatio


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1 accounting nzSzsY     
n.會計,會計學,借貸對照表
參考例句:
  • A job fell vacant in the accounting department.財會部出現了一個空缺。
  • There's an accounting error in this entry.這筆賬目里有差錯。
2 specially Hviwq     
adv.特定地;特殊地;明確地
參考例句:
  • They are specially packaged so that they stack easily.它們經過特別包裝以便于堆放。
  • The machine was designed specially for demolishing old buildings.這種機器是專為拆毀舊樓房而設計的。
3 lesser UpxzJL     
adj.次要的,較小的;adv.較小地,較少地
參考例句:
  • Kept some of the lesser players out.不讓那些次要的球員參加聯賽。
  • She has also been affected,but to a lesser degree.她也受到波及,但程度較輕。
4 pithy TN8xR     
adj.(講話或文章)簡練的
參考例句:
  • Many of them made a point of praising the film's pithy dialogue.他們中很多人特別贊揚了影片精煉的對白。
  • His pithy comments knocked the bottom out of my argument.他精辟的評論駁倒了我的論點。
5 investor aq4zNm     
n.投資者,投資人
參考例句:
  • My nephew is a cautious investor.我侄子是個小心謹慎的投資者。
  • The investor believes that his investment will pay off handsomely soon.這個投資者相信他的投資不久會有相當大的收益。
6 interpretation P5jxQ     
n.解釋,說明,描述;藝術處理
參考例句:
  • His statement admits of one interpretation only.他的話只有一種解釋。
  • Analysis and interpretation is a very personal thing.分析與說明是個很主觀的事情。
7 refinement kinyX     
n.文雅;高尚;精美;精制;精煉
參考例句:
  • Sally is a woman of great refinement and beauty. 莎莉是個溫文爾雅又很漂亮的女士。
  • Good manners and correct speech are marks of refinement.彬彬有禮和談吐得體是文雅的標志。
8 remarkable 8Vbx6     
adj.顯著的,異常的,非凡的,值得注意的
參考例句:
  • She has made remarkable headway in her writing skills.她在寫作技巧方面有了長足進步。
  • These cars are remarkable for the quietness of their engines.這些汽車因發動機沒有噪音而不同凡響。
9 contrived ivBzmO     
adj.不自然的,做作的;虛構的
參考例句:
  • There was nothing contrived or calculated about what he said.他說的話里沒有任何蓄意捏造的成分。
  • The plot seems contrived.情節看起來不真實。
10 virtue BpqyH     
n.德行,美德;貞操;優點;功效,效力
參考例句:
  • He was considered to be a paragon of virtue.他被認為是品德盡善盡美的典范。
  • You need to decorate your mind with virtue.你應該用德行美化心靈。
11 creditors 6cb54c34971e9a505f7a0572f600684b     
n.債權人,債主( creditor的名詞復數 )
參考例句:
  • They agreed to repay their creditors over a period of three years. 他們同意3年內向債主還清欠款。 來自《簡明英漢詞典》
  • Creditors could obtain a writ for the arrest of their debtors. 債權人可以獲得逮捕債務人的令狀。 來自《簡明英漢詞典》
12 writ iojyr     
n.命令狀,書面命令
參考例句:
  • This is a copy of a writ I received this morning.這是今早我收到的書面命令副本。
  • You shouldn't treat the newspapers as if they were Holy Writ. 你不應該把報上說的話奉若神明。
13 equity ji8zp     
n.公正,公平,(無固定利息的)股票
參考例句:
  • They shared the work of the house with equity.他們公平地分擔家務。
  • To capture his equity,Murphy must either sell or refinance.要獲得資產凈值,墨菲必須出售或者重新融資。
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