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English for Accounting - Unit 5: Management Accounting

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Unit 5
Management accounting

1-Defining management accounting
2-Statement of Cash Flows
3- Budgets
4- The future of accounting

loss
profit

a. What is cost accounting?
- to give accounting
information of manufacturing
and sales costs.

b. What is management accounting?
 to prepare information to managers for
making decisions.
 sometimes suggest ways to improve
financial performance.
 to analyse non-financial data.
 to prepare normally for internal use only.

to
to
to
to

allocate
complete
cost
employ

to inform

allocation
completion
cost
employee/
employer
information

__
complete
costly
employable
informative

to produce
to profit
to sell

product/
production
profit
sales

productive
profitable
__

a.
b.
c.
d.
e.
f.
g.
h.

employ
information
produces/ sells
costly
profit
allocated
complete/ produce
sales







Show cash flows into and out of a business
over a period of time.
Focus on if the business meet its liquidity
goals or not.
Explain how the cash account changed during
the period.

1.
2.

3.
4.

next item
economic
condition
investment plan
negative outlook

5. cut back
6. hard time
7. middle term
8. capital
markets

Stating Objectives
1.We have to make a decision today about…
4.What I want to look at is….
13. Our aim today is to….

Asking for contributions
3. Anything to add, Harry?
15. Sally?

Moving on
9. Shall we move on to the next item?
11. I’d like to move on if I may.
12. Perhaps we could discuss that at lunch?

Summarizing
7. Let me just go over what we have agreed.
10. To sum up then,….

Dealing with communication problems
2. So, in other words….
5. Can you say that again?
6. You did say the 24th, didn’t you?
8. What I’m saying is….
14. I didn’t quite catch that.

...
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