Nghề kế toán trong tiếng Anh là “Accounting”, đây là một danh từ khi bỏ “ing” sẽ trở thành từ “Account” có nghĩa là “tài khoản”. ... Kế toán trưởng: Chief Accountant. Kế toán tổng hợp: General Accountant. Kế toán thuế: Tax Accountant.
FINANCIAL STATEMENTS AND PROFITABILITY RATIOS
The financial statements of a business provide important information for people outside the business who do not (0) ........... access to the internal accounts. For example, existing and (1) .................... shareholders can see how much profit a business made, the value of its assets and the level of cash (2) .................... . Although these figures are useful, they do not mean a great deal by themselves. In order to (3) .................... any real sense of the figures in the final accounts, they need to be properly analysed using accounting ratios and then (4) .................... with either the previous year’s ratios or against averages for the industry. The profitability of a company is important and a key (5) .................... of its success. In the profit and loss account the figures shown for gross profit and net profit mean very little by themselves. However, by (6) .................... them as a percentage of sales they become much more useful. The figures can then be evaluated against those of previous years, or with those of similar companies.
Example: 0 A hold B have C grant D keep
1 A eventual B promising C aspiring D potential
2 A reserves B stocks C quantities D stores
3 A reach B find C take D make
4 A differentiated B opposed C compared D balanced
5 A measure B evidence C mark D proof
6 A indicating B expressing C outlining D prono
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Subject: Creative accounting
From: Rupert Greene
To: Javier Estrada
Hi Javier
At our meeting yesterday you asked me to send you some background info on creative accounting, and in particular off-balance-sheet accounting.
Basically there’s quite a bit of flexibility in the way we can interpret the standards and principles of accounting. For example, we may want to report bigger profits so that we can attract investors on the capital markets. On the other hand, smaller profits may be better so that we pay less tax. The problem is that the line between truthful and misleading representation of figures is sometimes very thin, and this is where people get into trouble.
Off-balance-sheet accounting is seen by some as one type of creative accounting. (People have been arguing about it for years, though!). The key point to remember is that the accounting treatment of legitimate business transactions can vary greatly. For example, many companies are involved in leasing for business reasons, and the question for the accountants is how to present the financial implications of such leases in the accounts. In theory, the idea is that leasing an asset ( instead of buying it) allows the company to exclude the liability from its accounts.
Hope this help – give me a call if you have any more questions.
Best wishes
Rupert
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