Giáo trình Anh Văn chuyên ngành Kế toán (Trình độ: Cao đẳng) - Trường CĐ Kinh tế - Kỹ thuật Bạc Liêu

Giáo trình Anh Văn chuyên ngành Kế toán (Trình độ: Cao đẳng) - Trường CĐ Kinh tế - Kỹ thuật Bạc Liêu được biên soạn với mục tiêu giúp sinh viên nêu được những từ, thuật ngữ chuyên ngành liên quan đến lĩnh vực kế toán; Liệt kê được một số mẫu câu hay dùng trong tiếng Anh chuyên ngành kế toán như: những mẫu câu dùng để chào hỏi, bắt chuyện một cách hiếu khách; cũng như thể hiện sự đồng ý và không đồng ý với 1 người nào đó; cách nói giảm nói tránh, nói lịch sự trong giao tiếp với khách hàng; mẫu câu nói chuyện qua điện thoại và đặt lịch hẹn với khách hàng, đối tác. Mời các bạn cùng tham khảo giáo trình.

ỦY BAN NHÂN DÂN TỈNH BẠC LIÊU TRƯỜNG CĐ KINH TẾ – KỸ THUẬT O O O O GIÁO TRÌNH ANH VĂN CHUN NGÀNH KẾ TỐN TRÌNH ĐỘ CAO ĐẲNG (Lưu hành nội bộ) Bạc Liêu, năm 2018 TUYÊN BỐ BẢN QUYỀN Tài liệu thuộc loại sách giáo trình nên nguồn thơng tin phép dùng nguyên trích dùng cho mục đích đào tạo tham khảo Mọi mục đích khác mang tính lệch lạc sử dụng với mục đích kinh doanh thiếu lành mạnh bị nghiêm cấm LỜI GIỚI THIỆU Xuất phát từ nhu cầu học tập sinh viên, giáo trình mơn Anh Văn Chun Ngành Kế Toán biên soạn tổng hợp từ nhiều nguồn sách thơng tin kế tốn website nhằm phục vụ cho sinh viên thuộc khối ngành kinh tế: kế tốn hành nghiệp, kế tốn doanh nghiệp sản xuất kế toán thương mại dịch vụ Qua giáo trình này, sinh viên tìm hiểu kiến thức kế toán như: định nghĩa, nguyên tắc kế toán, người sử dụng thơng tin kế tốn, báo cáo tài chính, kế toán thuế, kiểm toán,…và rèn luyện kỹ lập bảng báo cáo tài tiếng Anh, kỹ nghe, nói, đọc, viết tiếng Anh chun ngành kế tốn Sinh viên đọc hiểu số báo cáo tài chính, tài khoản, khoản mục chứng từ kế toán tiếng Anh, giúp ích cơng việc kế tốn thực tế sau Giáo trình kết trình nghiên cứu rút kinh nghiệm qua giảng dạy thực tế nhà trường Giáo trình xây dựng bám sát theo chương trình học phần mơn học, sử dụng, lưu hành nội nhà trường Giáo trình biên soạn có hỗ trợ, đóng góp đồng nghiệp tổ chuyên môn Trong trình biên soạn cố gắng giáo trình biên soạn từ nhiều nguồn nên khơng tránh khỏi thiếu sót Rất mong đóng góp ý kiến đồng nghiệp, bạn sinh viên có tham khảo giáo trình để giảng ngày hoàn thiện Bạc Liêu, ngày 01 tháng 10 năm 2018 Chủ biên: Mã Huỳnh Kim Bích MỤC LỤC TRANG Tuyên bố quyền Lời giới thiệu Mục lục Unit 1: Introduction to accounting Unit 2: Accounting equation and ratios, accounting account 11 Unit 3: Financial statement 19 Unit 4: Tax accounting 31 Unit 5: Auditing 37 References 44 GIÁO TRÌNH MƠN HỌC Tên mơn học: ANH VĂN CHUN NGÀNH KẾ TỐN Mã mơn học/mơ đun: I VỊ TRÍ, TÍNH CHẤT CỦA MƠN HỌC Vị trí: Là mơn học chun ngành bố trí giảng dạy sau học xong mơn học chung Tính chất: Chương trình mơn học bao gồm kiến thức, kỹ sử dụng Tiếng Anh chuyên ngành Kế toán đời sống, học tập hoạt động nghề nghiệp phù hợp với trình độ đào tạo; đồng thời giúp sinh viên nâng cao chuyên môn thông qua đọc, dịch tài liệu chuyên ngành Tiếng Anh II MỤC TIÊU MÔN HỌC Sau học xong mơn học này, sinh viên có thể: Về kiến thức: + Nêu từ, thuật ngữ chuyên ngành liên quan đến lĩnh vực kế toán; + Liệt kê số mẫu câu hay dùng tiếng Anh chuyên ngành kế toán như: mẫu câu dùng để chào hỏi, bắt chuyện cách hiếu khách; thể đồng ý không đồng ý với người đó; cách nói giảm nói tránh, nói lịch giao tiếp với khách hàng; mẫu câu nói chuyện qua điện thoại đặt lịch hẹn với khách hàng, đối tác Về kỹ năng: + Nghe, nói, đọc, hiểu dịch số tài liệu liên quan đến lĩnh vực kế toán + Giao tiếp số chủ đề thông dụng học lĩnh vực kế toán Về lực tự chủ trách nhiệm: + Nhận thức tầm quan trọng ngoại ngữ nói chung tiếng Anh chuyên ngành nói riêng, có trách nhiệm việc sử dụng tiếng Anh đời sống, học tập nghề nghiệp; + Có thái độ học tập nghiêm túc, cố gắng tiếp thu kiến thức hiệu để sau vận dụng kiến thức học vào dịch tài liệu chuyên ngành nhằm nâng cao chuyên môn công việc; để giao tiếp môi trường làm việc; + Có thể làm việc độc lập theo nhóm việc áp dụng tiếng Anh chuyên ngành vào đời sống công việc Introduction to accounting Vocabulary: Jobs in accounting, accounting principles and creative accounting Useful language and skills: Meeting people; offering hospitality; agreeing and disagreeing; choosing safe topics to talk about with a foreign business partner 1.1 Jobs in accounting STARTER Make a list of all different types of job you know about in accounting Here are some jobs and definitions Fill in the gaps in the definitions with words from the box below  specializing  studying  for inspecting its accounts  processing the records  giving administrative support  to inspect its accounts Trainee accountants Accountants who are _ for professional examinations Bookkeepers Administrative staff responsible for of a business’s financial activities Tax accountant An accountant in a company’s tax affairs Back-office manager Person in charge of the staff responsible for to the Finance department Internal auditors Employees of a company who are responsible External auditors People employed by an outside firm of accountants and hired by a company 2.Michael Rogers, a CPA (Certified Public Accountant) from the US is meeting Paul Martens, the CFO (Chief Financial Officer) of a company in Belgium Listen to Michael’s conversation with Mr Marten’s secretary Are there any jobs mentioned which are not included in the activities on the previous page? 3.Now listen to the meeting What is the reason for the meeting? Here are some mixed-up phrases from the conversation Re-order them so that they make sense in Mr moment Martens you with will be a come Please in seat take and a have Did you a flight nice? call finishing He’s just phone a coffee Would some you like? to nice you meet It’s keep Sorry you to waiting Now fill in the gaps with a suitable word from the box bad absolutely very know start fill fairly You’re _ right Would you like to _ by telling me a little about your experience? I guess you that I studied economics in New York And then I’ll _ you in on our group Your C.V is impressive But that’s not a _ thing We’re international here now Listen again to the meeting and check your answers Make two lists In the first, write down topics which would be safe to talk about with a foreign business partner In the second, write down unsafe topics Compare with a partner Work with a partner to practise greetings and small talk 1.2 Accounting principles What the following abbreviations mean? Check your answers in the article below  GAAP  IFRS  IAS  IASC International accounting International companies can choose current value can be shown This means how they present financial information to outside parties The rules and regulations between countries vary significantly Accountants worldwide are familiar with the words “Generally Accepted Accounting Principles (GAAP)” Some of the basic principles are:  the going concern principle  the prudence principle  the matching principle  the consistency principle The development of these principles has greatly differed between countries For example, in most English-speaking countries it is often accepted practice to offset unrealized gains from unrealized losses, or to re-value long term assets upwards, provided sufficient proof of the that accounts can have very different values, depending on whether the company chooses to follow local accounting standards, International Financial Reporting Standards (IFRS) – formerly the International Accounting Standards (IAS) – or U.S GAAP Whether the company can choose is governed by the laws of the country where it is registered For example, the U.S.A and Japan currently allow publicly – traded companies to prepare their financial statements using the standards of the International Accounting Standards Committee (IASC), but they must also include reconciliation to domestic GAAP Use words from each box to make word partnerships Then match them to the definitions below  outside  company  accepted  English-speaking  local accounting  publicly-traded  practice  standards  parties  countries A firm that sells its shares to anyone who wants to buy them For example, Australia, the U.K., and U.S.A The way that most people something The rules and regulations which state how accountants operate in a particular place People or groups who are not involved with the company The article mentions four basic principles of accounting Match them to the definitions below 1.3 Creative accounting Read this email on creative accounting, and then decide if the statements below are true (✓) or false (x) 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 ears, 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 helps – give me a call if you have any more questions Best wishes Rupert b The income statement contains assets, liabilities and owner’s equity c Net income equals revenues minus expenses d Net loss is a decrease in owner’s equity resulting from operation of the business e Revenues are decreases of assets resulting from the delivery of goods or the rendering services to customers Indicate below whether each account would be shown on the income statement (IS), the statement of cash flow (SCF), or the balance sheet (BS) _ a Repair Revenue _ b Fuel Expense _ c Rent Expense _ d Cash _ e Accounts payable _ f Ending cash balance Tax accounting STARTER There are some types of tax in the boxes below, but some letters are missing Can you complete the words? Vocabulary: Tax systems, depreciation and tax expense Useful language and skills: Clarifying information, being polite, listing some types of tax, explaining depreciation, listing some methods of depreciation, preparing a short presentation on depreciation methods and calculating tax expense Which taxes in the boxes above are you familiar with? Briefly explain each one What foreign companies and individuals need to know about the taxation system in your country? A manager has asked his accountant to explain depreciation Listen and answer the questions Now look at the accountant’s list of definitions Can you match them to the methods of depreciation she mentioned in exercise 1? _: The asset is depreciated by a constant amount every year The depreciation expense for each year is calculated by subtracting the salvage value from the acquisition cost, and then dividing the difference by the useful life of the asset _: The depreciation expense is calculated by first subtracting the salvage value from the acquisition cost The difference is multiplied by a fractional amount, where the denominator and numerator are based on the addition of the figures in the asset’s useful life _ : The depreciation is ‘accelerated’ by this method, so that the expense is greater in the first years The salvage value is ignored in the calculation, but the asset will not be depreciated below this value _: The expected usage of the asset is taken into account in determining the rate of depreciation _: The expected output of the asset is taken into account in determining the rate of depreciation Prepare a short presentation on depreciation methods First read the questions below and note down your answers Then organize your notes and give your presentation • What depreciation method does your company/client use on its assets? • Why has your company/client chosen that method? • What are the alternatives in your country for depreciating assets? An accountant explains the taxation expenses disclosure requirements to a CEO Listen to the dialogue and answer the questions a How does the accountant calculate the profit before tax figure? b Why is the taxation amount only an estimate? c Do they file the interim tax return? Clarifying information Maybe you could clarify a couple of things - Sure / Certainly What these figures mean again? - Basically, they just mean that … Can we just go over that one more time? - Of course / No problem Could you repeat that, please? - Sure, I said … So, what you’re saying is that the profits are too low - That’s right / Exactly So, this column is wrong? - Well, not exactly / it depends In other words, we’ll need to send it by Friday? - Exactly When did you say we’d be starting the audit? - On … 13 Auditing Vocabulary: Role of auditors, types of audits, graphs/ trends Useful language and skills: talking about role of auditors, listing types of audits, auditor-client relationship, describing graphs, telephone phrases, making appointments and talking about trends STARTER What does an auditor do? Look at the following activities and decide which ones are normally done internally or externally An auditor…  Spends time getting to know the business as well as the environment and the  industry in which it operates……………………………………………  Analyses the internal business and financial systems used to make and record transactions………………………………………………………………………   Gathers evidence on the financial control systems and the figures in the financial statements…………………………………………………………………………   Give advice on the business methods and transactions of the company…………   Examines financial statements to determine whether they conform to generally accepted accounting principles……………………………………………………   Prepares the financial statements in accordance with the generally accepted accounting principles of the country where the enterprise operates………………   Examines the management report and determines whether it conforms to the financial statements………………………………………………………………   Guarantees the correctness of the figures presented in the accounts………………   Provides consulting services………………………………………………………   Presents a written report to the management of the company, describing whether the accounting records, financial statements and management reports conform to legal requirements…………………………………………………………………  Maintains confidentially and independence………………………………………  Auditing is an accounting function that involves the review and evaluation of financial records It is done by someone other than the person who entered the transactions in the records Not so many years ago, the presence of an auditor suggested that a company was having financial difficulties or that irregularities had been discovered in the records Currently, however, outside audits are a normal and regular part of business practice In addition, many corporations, especially the larger ones with complex operations, maintain a continuous internal audit by their own accounting department Even those companies that not conduct an internal audit need to maintain a system of internal control Most good systems will provide accounting controls against errors, as well as a division of duties to reduce the possibility of misappropriations An example of a business paper used in an internal control system is the petty cash voucher Vouchers indicate receipt of payment In the case of petty cash vouchers, they are a record of payment from the small cash fund that most companies keep for minor transactions which cash is needed Another example is the expense account voucher that is required by many organizations before payment can be made to reimburse an employee for money spent for business travel and entertaining Ideally, a business should use as many internal controls as are consistent with efficient operation In practice, the cost of installing and maintaining control systems forces management to decide which control devices to use If there are too many controls, a time may come when the company’s employees are spending more time filling out forms than performing productive work As we noted above, any companies employ their own accountants to maintain an internal audit They continuously review operating procedures and financial records and report to management on the current state of the company’s fiscal affair These accountants also report on any deviations from standard operating procedures; that is, the company’s established methods for carrying on its operating and recording functions The internal auditors also make suggestions to management for improvements in the standard operating procedures Finally, they check the accounting records in regard to completeness and accuracy, making sure that all irregularities are corrected Overall, the internal auditors seek to ensure that the various departments of the company follow the policies and procedures established by management Independent auditing is done by accountants who are not employees of the organization whose book they examine The independent accountant is almost always a CPA His or her clients are generally the owners of the business or their representatives, the board of directors Independent accountants review the business’s operating activities; they also examine financial statements, the accounting records, and supporting business paper, usually known collectively as evidential matter They this in order to determine the accuracy, authenticity, and completeness of the records, all of which are part of the concept that is expressed as fairness in accounting terminology The accountant’s judgment or opinion on the fairness of the records is contained in a document sent to the client upon completion of the audit Partner A Partner B Work with a partner to practise describing graphs or trends Use phrases from exercise Partner A Partner B REFERENCES [1] Thông tư 03/2017/TT-BLĐTBXH ngày 01 tháng năm 2017 Bộ Lao động - Thương binh Xã hội quy định quy trình xây dựng, thẩm định ban hành chương trình; tổ chức biên soạn, lựa chọn, thẩm định giáo trình đào tạo trình độ trung cấp cao đẳng [2] Thông tư 09/2017/TT-BLĐTBXH ngày 13 tháng năm 2017 Bộ Lao động - Thương binh Xã hội quy định việc tổ chức thực chương trình đào tạo trình độ trung cấp, trình độ cao đẳng theo niên chế theo phương thức tích lũy mơ-đun tín chỉ; quy chế kiểm tra, thi, xét công nhận tốt nghiệp [3] Evan Frendo & Sean Mahoney (2007) – English for Accounting - Oxford University Press [4] Jon Marks (2007), Banking and Finance, A & C Black Publishers [5] Huỳnh Thị Thúy Ngân (2014), Anh Văn Chuyên Ngành Kế Toán, lưu hành nội [6] Nguyễn Thị Mai Ánh (2016), Anh Văn Chuyên Ngành Kinh tế, lưu hành nội ... viên, giáo trình mơn Anh Văn Chun Ngành Kế Toán biên soạn tổng hợp từ nhiều nguồn sách thơng tin kế tốn website nhằm phục vụ cho sinh viên thuộc khối ngành kinh tế: kế tốn hành nghiệp, kế tốn doanh... kế toán tiếng Anh, giúp ích cơng việc kế tốn thực tế sau Giáo trình kết trình nghiên cứu rút kinh nghiệm qua giảng dạy thực tế nhà trường Giáo trình xây dựng bám sát theo chương trình học phần... Black Publishers [5] Huỳnh Thị Thúy Ngân (2014), Anh Văn Chuyên Ngành Kế Toán, lưu hành nội [6] Nguyễn Thị Mai Ánh (2016), Anh Văn Chuyên Ngành Kinh tế, lưu hành nội