西方會計英語Unit one Fundamentals of accountin
[00:04.65]Text 1.1 What is accountin [00:09.06]Accounting 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
西方會計英語Unit two Cost and management accounti
[00:04.28]Text 2.1 Overheads and their recove [00:08.67]The costs of a business are of two types--direct and indirec [00:13.43]The direct costs vary directly productio [00:16.82]If one additional unit of production is made ,there will be a measurable
西方會計英語Unit three Auditi
[00:03.03]Text 3.1 The auditing framewo [00:06.82]When the independent auditor begins an audit assignment,he assumes that [00:11.42]the internal control system of the enterprise is appropriate and effectiv [00:15.57]2. generally accepted accounting p
西方會計英語Unit four Tax accounti
[00:03.06]Text 4.1 Methods of depreciati [00:07.34]By definition, fixed assets are those which will provide services over a number of years and the matching convention tells us that we should recognise the expense in the same periode as we recognise
西方會計英語Unit six Off balance sheet accounti
[00:04.13]Tesxt 6.1 Cleaning up the balance she [00:08.44]However ,it is not always the limit on borrowings power which prompts a company to seek off balance-sheet financ [00:15.65]After all, the articles of association can ,with shareholder's approv
西方會計英語Unit seven Sources and applications of fun
[00:04.78]text 7.1 Funds inflow and outfl [00:10.27]Sources and uses of fun [00:12.77]The sources and uses of funds can be set out as follow [00:16.30](a) funds generated by trading operations, cash received from sales net of cash paid out for expens
西方會計英語Unit eight Acquisition accounting
[00:03.66]Text 8.2 Honeymoon accounting offers financial advantag [00:09.74]The launch last week of TI Group's hostile bid for Dowty, the aerospace company ,raised familiar questions about how Mr Christopher Lewinto [00:18.26]the TI chairman accounts
西方會計英語Unit nine Comparative accountin
[00:03.45]Text 9.1 What are brands wort [00:08.25]Accountants are divided over the treatment of intangible assets because they cannot make up their minds what balance sheets are for. [00:15.57]Are they supposed to give a brave man's estimate of what
西方會計英語Unit nine Comparative accountin
[00:03.45]Text 9.1 What are brands wort [00:08.25]Accountants are divided over the treatment of intangible assets because they cannot make up their minds what balance sheets are for. [00:15.57]Are they supposed to give a brave man's estimate of what
西方會計英語Unit ten Accountancy in the future
[00:04.15]Text 10.1 [00:06.58]Factories run by numbers.Numbers to calculate profit and losses;to analyse the costs of new products;and to chart corporate strategy. [00:17.68]But a lot of managers are relying on the wrong numbers. [00:21.16]As they ad
