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Accouting English

Được đăng lên bởi Huy Hu Hong
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BỘ MÔN NGOẠI NGỮ

ENGLISH FOR CAREER
TIẾNG ANH CHUYÊN NGÀNH

Accounting and Finance
(Kế toán – Tài chính)

Hà Nội
Thanhchi.sma@gmail.com / thanhchi.accountant@hotmail.com

CHƯƠNG 1:

THE WORLD OF ACCOUNTING

“There's no business like show business, but there are several businesses like accounting.” David
Letterman
MỞ ĐẦU
Liệt kê các chủ đề hoặc các nội dung liên quan tới chuyên ngành Kế toán.

PHẦN I. TỪ VỰNG
A. Sử dụng từ điển để tìm hiểu ý nghĩa các thuật ngữ trong lĩnh vực kế toán ở cột bên trái và
ghép với các giải nghĩa bằng tiếng Anh của chúng ở cột bên phải.
1. accounting
2. assets
3. expenses
4. balance sheet
5. income statement
6. profit
7. capital
8. liabilities

a. A written statement that shows the financial state of a company at a
particular time.
b. An official financial record that gives details of all a company's
income and expenses for a particular period and shows if it has made a
profit or a loss.
c. The activity of keeping detailed records of the amounts of money a
business or person receives and spends.
d. Money that a business spends on supplies, workers, services, etc. in
order to operate.
e. The things that a company owns, that can be sold to pay debts.
f. An amount of money that is invested in or is used to start a business.
g. Debts and obligations of a company.
h. A financial benefit when the amount of revenue gained from a
business activity exceeds the expenses, costs to sustain the activity.

B. Dùng các thuật ngữ trong Phần A để điền vào đoạn văn sau.
(1) __ Accounting __ summarizes and submits financial information of a business or
organization in reports and statements. One of the most important financial reports is the (2)
_____________________. This report shows the economic performance of a business, whether it has
made a (3) ______________ or loss. The basic format is revenues less (4) _____________ equals
income (in Britain income is called profit). If expenses are greater than sales, then there is a loss.
Another very important report is the (5) _________________________. This shows assets, liabilities,
and owner’s equity of the business on a specific day, usually the last day of the accounting year. (6)
_______________ are normally divided into current and non-current assets. Current assets are the
assets that are used to fund day-to-day operations and pay ongoing expenses. Noncurrent assets are
intended for use in the long-term operations of a business. Non-current assets will still be with the
company in several y...
BỘ MÔN NGOẠI NGỮ
ENGLISH FOR CAREER
TIẾNG ANH CHUYÊN NGÀNH
Accounting and Finance
(Kế toán – Tài chính)
Hà Nội
Thanhchi.sma@gmail.com / thanhchi.accountant@hotmail.com
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