Giáo trình Anh văn chuyên ngành (Nghề: Kế toán doanh nghiệp - Cao đẳng) - Trường CĐ Nghề Việt Đức Hà Tĩnh

Giáo trình Anh văn chuyên ngành với mục tiêu giúp cho người học phát triển được kiến thức và kỹ năng cần thiết về sử dụng Tiếng Anh chuyên ngành để đọc, hiểu các tài liệu kỹ thuật trong lĩnh vực điện tử công nghiệp cũng như giao tiếp Tiếng Anh chuyên ngành trong môi trường làm việc tại doanh nghiệp.
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Giáo trình Anh văn chuyên ngành (Nghề: Kế toán doanh nghiệp - Cao đẳng) - Trường CĐ Nghề Việt Đức Hà Tĩnh ỦY BAN NHÂN DÂN TỈNH HÀ TĨNH TRƯỜNG CAO ĐẲNG NGHỀ VIỆT - ĐỨC HÀ TĨNH GIÁO TRÌNH Môn học: Anh văn chuyên ngành Nghề: Kế toán doanh nghiệp Trình độ: Cao đẳng Tài liệu lưu hành nội bộ Năm 2017 MỤC LỤC Tên bài Trang UNIT 1: WHAT IS ACCOUNTING? I. Vocabulary 1 II. Reading 1 III. Word- study 4 IV. Grammar 4 UNIT 2: SAVING BANKS I. Vocabulary 6 II. Reading 8 III. Word- study 11 IV. Grammar 12 UNIT 3: TAXATION I. Vocabulary 16 II. Reading 16 III. Word- study 18 IV. Grammar 19 UNIT 4: THE BALANCE SHEET I. Vocabulary 22 II. Reading 23 III. Word- study 24 IV. Grammar 25 UNIT 5: THE ACCOUNTING DEPARTMENT I. Vocabulary 30 II. Reading 32 III. Word- study 35 IV. Grammar 35 TÀI LIỆU THAM KHẢO UNIT 1: WHAT IS ACCOUNTING? I. Vocabulary - accounting - works as an accountant (nghề kế toán, công việc kế toán) - finacial - Kế toán tài chính accounting - management = managerial accounting (kế toán quản trị) accounting management accounting applies to the decision need of managers, as oppose to the decision need of investors and creditors - tax accounting - kế toán thuế - obligation - constraining power of a law, duty, contract, etc….(.trách nhiệm, nghĩa vụ pháp lý) - entity - things’ existence in itself (sự tồn tại của một vật) - community - a group of people living in the same local or having same religion (cộng đồng) - economic - cộng đồng kinh tế community - tax return - giấy khai thuế Statements of any capital gains, inheritances,…etc. are also required in the return - tax burden - amount of tax suffered by an individual or organisation (gánh nặng thuế khóa) - scholorship - award of money (học bổng) - to accomplish - one's aim, a task (hoàn thành tốt) - perspective - (n) viễn cảnh, (adj): có tỉ lệ - to conform - (cause to) fit, suitable with (làm cho phù hợp, thích ứng) - to anticipate - deal with or use before due time (xử lý trước, dùng trước kỳ hạn) II. Reading: Some people think of accounting as a highly technical field which is practised only professional accountants. Actually, nearly everyone practises accounting in one form or another on an almost daily basis. Accounting is simply the means by which we Page 1 measure and describe the results of economic activities. Whether you are managing a business, making investments, preparing your income tax return, or just paying your phone bill, you are working with accounting concepts and accounting information. Accounting is often called the language of business because it is so widely used in describing all types of business activities. Every investor, the manager, and business decision maker needs a clear understanding of accounting terms and concept if he or she is participate and communicate effectively in the business community. But the use of accounting information is not limited to the business world. We live in an era of accountability. An individual must account for his or her income and must file income tax returns. Often an individual must supply personal accounting information in order to qualify for a loan, to obtain a credit card, or to qualify for a college scholarship. The federal government, the states, the cities, and the school districts all use accounting information as the basis for controlling their resources and measuring their accomplishments. Accounting is just as important to the successful operation of a government, a social program, or a church as it is to a business organization. The study of accounting should not be limited to students majoring in accounting or finance. Everyone who engages in economic activity - which means everyo ...