unit 1_introduction to accounting

7/23/2019 Unit 1_Introduction to Accounting

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Unit 1:Introduction to

accounting


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Jobs in

accounting

1 2

3

An accountantA bookkeeper

An auditor


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A. specializing B. studying C. forinspecting its accounts D. processing therecords E. giving administrative support

. to inspect its accounts!rainee accountants: Accountants who are...1 for professional examinations

Boo""eepers: Administrative sta responsible for ... 2 of a business's nancial activities

!a# accountant: An accountant ... 3 in acompany's tax aairs

Bac"$o%ce manager: erson in char!e of the staresponsible for ... " to the #inancedepartment

Internal auditors: $mployees of a company who areresponsible ... %.

E#ternal auditors: eople employed by an outside rm ofaccountants and hired by a company&

B

D

A

E

C

F


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1.2. istenin!

1. (A )(erticated ublic Accountant*+ ,- ton c/ch0n! ch hnh n!h ti4u chu5n

2. (#6 )(hief #inancial 67cer*+ 8im 9:c ti ch;nhreasurer


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&hat is the reason for the meeting'

(aul )artens is intervie*ing )ichael

+ogers for a ,o-.


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1. in )r moment )artens you *ith

*ill -e a.have Did you a /ight nice'

0coee &ould some you li"e'

2"eep 3orry you to *aiting.4 come (lease in seat ta"e and a.

5 call 6nishing 7e8s ,ust phone a.

9 to nice you meet It8s.


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)eeting people

7ello )r;)s .... I8m .... It8s nice to meet you.

$ ice to meet you too.)ay I introduce you to ... '

I8d li"e to introduce you to ....

7ave you met... '

?ering hospitality

Can I ta"e your coat'

(lease come in and ta"e a seat.

Can I get you a cup of coee;tea'

&ould you li"e something to drin"'

$@es please. ; @es that *ould -egreat.

$ >o than" you. ; >o than"s


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)a"e t*o lists. In the 6rst *rite do*n topics*hich *ould -e safe to tal" a-out *ith aforeign -usiness partner. In the second *ritedo*n unsafe topics. Compare *ith a partner.

3afe topics:

$ 3port

$ &eather

$ !ravel

Unsafe topics:

$ +eligion

$ (olitics


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It is your 6rst day in your ne* ,o- as a

mem-er of the 6nance department inone of your company8s Europeansu-sidiaries. @ou only spea" English-ut hope to start learning the locallanguage soon. ?ne of your ne*colleagues *ill meet you and sho*you around the company. )a"e smalltal" and as" uestions a-out thecompany.


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isten and 6ll in the

gaps1. hone call2. some coee

3. booHHeepers

". mana!ers

%. tax accountants

&. o7ce mana!erO. auditors


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1.3. Peoder the mixedLup phrases

a. Qn< Rr.< moment< Rartens< you< with< will


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1.3. Peoder the mixedLup phrases

e. come< please< in< seat< taHeo.

$ >o.


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$1.>. 6I&TEN AND )I66 IN T9E GA#&


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1.>. 6I&TEN AND )I66 IN T9E GA#&


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$

1.1? . omplete the sentences' Use liabilities, liability,

debts or debt to complete the sentences below

a. (0ll ha$e paid his 7777777 o%% by ne&t year.

b. Look at the assets and 77777. on the balance

sheet i% you #ant to kno# the company0s doing.

c. 8any de$eloping countries are burdened by

hea$y 777777777.d. !e need to look at the long-term

7777777777 be%ore #e think about any

ma9or ne# purchases.

e. )he partnership has limited 777777. status%. Current77777777.. are those #hich are paid

o%% #ithin a year.

g. )he company0s in 7777..777the tone o% *:

million

de-tslia-ilities

de-t

lia-ilities

lia-ilitylia-ilities

de-t


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$ 1.11 . hoose word to fill in the lan,

)his is the name %or buildings" machinery" money in the

bank and money o#ed by customers.

)he loss o% $alue o% the things in number ;*


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$

A det is a sucategory of liailities. so when you

ha!e a det+ you automatically ha!e a liaility. It@sli,e saying+ I ha!e a Toyota amry therefore I ha!e a

car. If you ha!e a liaility+ you don"t necessarily

ha!e a det+ ust li,e if you ha!e a car+ you don"tnecessarily ha!e a Toyota amry0


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$ 1.11 Read and answer

1. /hat is accountancyB

;. /hat is accountingB


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$

Accounting is the language of $1% ................... It pro!ides

financial information aout a usiness entity $;% ......................

)ill in the lan,

unit 1_introduction to accounting

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