简明会计英语教程教学课件作者牛国崎unit15.ppt

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1、Unit15Whattasksdoesanaccountantdo?12433515.1aWhatisanaccountant?15.1bWhattasksdoesanaccountantdo?15.1cWhyimportant?15.2Coreaccountingterms15.3Extendedwords下一页返回Unit15Whattasksdoesanaccountantdo?6793815.4Notes15.5Reinforcementexercise15.6Accounting-relatedknowledgeWhatisacashier?15.7E

2、xtendedreadingWhatisabankteller?上一页返回Unit15Whattasksdoesanaccountantdo?Coretermsreminder核心术语提示会计员，会计师职能经理注册会计师财务健康做财务记录内部审计预算计划国家认证风险管理Accountantfunctionalmanagercertifiedpublicaccountant(CPA)financialhealthkeepfinancialrecordsinternalauditbudgetaryplansstatecertificationriskmanageme

3、nt返回15.1aWhatisanaccountant?Anaccountantisapersonwhoperformsaccountingtasksforindividualsorcompanies.Theexactmaterialthatanaccountanthandlesvariesdependingonthesizeofthecompanyandtheaccountant’sspecialization,butgenerallyincludesfinancialrecords,taxes,andresponsibilityfortheissuingof

4、financialreports.Anaccountantisoneoftheprimaryfiguresinabusinessthathe/sheworksfor,whetheritisamultinationalcorporationorasmallfamilyownedbusiness.Requirementstobecomeanaccountantvaryuponspecializationandnation,butgenerallyincludecertificationthroughaprofessionalagencyandabasiccolleg

5、edegreeinaccountingandfinance.返回15.1bWhattasksdoesanaccountantdo?Inasmallfirm,anaccountantmayberesponsibleforkeepingallfinancialrecords.Theserecordsincludepayrollinformation,accountspayable,accountsreceivable,retailsales,andinformationregardinginvestmentsheldbythecompany.Theseaccount

6、sarekeptandorganizedinledgerswhichareusedtoassessthefinancialhealthofacompany.Ledgersarealwayskeptuptodate,andmaybeconsultedbymanagersandhighrankingmembersofacompanywhentheyaremakingmajorbusinessdecisions.下一页返回15.1bWhattasksdoesanaccountantdo?Inlargerfirms,accountantsalsoperforminter

7、nalaudits,toensurethatthefinancialrecordsofthecompanyareaccurate.Becauseofbiasconcerns,aninternalauditcannotbehandledbyanaccountantwhoregularlyhandlesthematerialconcerned,andmanycompanieshireoutsideaccountingfirmstoperformaudits.Whenthisisthecase,thehiredfirmshouldnotbecontractedtoha

8、ndleanyofthe