English for Accounting and Auditing BST

English for Accounting and Auditing BST

BIG STEP TRAINING No. 33, Alley 3, Le Van Hien HOTLINE: 0972.202.138 http://www.facebook.com/toeic.bst GII THIU V KHÓA HC “TING ANH K TOÁN KIM TOÁN” TI BST MC TIÊU KHÓA HC Khóa hc cung cp nn tng v ting Anh trong lnh vc K toán Kim toán thông qua vic phân tích và cung cp kin thc v nhng thut ng, nghip v cn bn theo các thông l mi nht ca Quc t cng nh Vit Nam đ sau khi hoàn thành khóa hc:  Hc viên có đc nn tng tt đ nghiên cu các chng trình chuyên sâu v lnh vc k toán, kim toán nh FIA, ACCA, CIA, CPA  Hc viên có th vt qua các bài thi tuyn dng và có th tr li phng vn v lnh vc k toán, kim toán bng ting Anh.  i vi hc viên là nhân viên vn phòng, hc viên có th nâng cao hiu qu công vic và làm vic tt vi các tài liu v k toán, kim toán cng nh tham gia các hi tho đc din thuyt bng ting Anh bi các chuyên gia nc ngoài; có th làm vic bng ting Anh đi vi các đi tác nc ngoài trong lnh vc k toán - kim toán. I TNG HC VIÊN Chng trình đc thit k phù hp vi đi tng là sinh viên và nhân viên vn phòng hoc các đi tng khác mun tìm hiu v k toán, kim toán bng ting Anh.  Yêu cu ting Anh đu vào: có trình đ ting Anh  mc đ c bn (nn tng t cp 3).  Yêu cu nghip v đu vào: chng trình s cung cp cho hc viên nhng kin thc c bn v nghip v nên mi đi tng đu có th tham gia. S LNG HC VIÊN: Khong 20 hc viên/lp. GING VIÊN Mr. TRNG C THNG (1988)  Tt nghip loi Gii - Hc vin Tài chính – Hà Ni (2006-2010).  Hin ti (2013) đã hoàn thành chng trình CAT, hoàn thành các môn F chng trình ACCA và đang nghiên cu chng trình CIA.  01 nm kinh nghim ging dy chng trình FIA, ACCA.  Kinh nghim làm vic trong lnh vc kim toán đc lp, kim toán ni b, Giám đc điu hành. NI DUNG CHNG TRÌNH HC  đm bo các mc tiêu đc đ ra, chng trình hc (vi thi lng khong 50 gi) đc thit k đi sâu vào hai k nng cn thit cho công vic bao gm các bài c (Reading) và các bài Nghe (Listening) nhm giúp hc viên có các k nng đc và dch tài liu chuyên sâu v k toán kim toán cng nh kh nng nghe hiu khi tip xúc hoc nghe thuyt ging bi chuyên gia nc ngoài. Bên cnh hai k nng chính là c và Nghe, hc viên còn đc đan xen thêm các hot đng làm vic nhóm, thuyt trình, vit lun nhm nâng cao kh nng Nói (Speaking) và Vit (Writing) v vn đ thuc lnh vc k toán, kim toán. Hc viên s tip nhn các mng kin thc theo ni dung ca cun ―Reading Comprehension‖ di đây. Mi thc mc v chng trình hc xin vui lòng liên h BST đ đc gii đáp! [...]... STEP TRAINING English for Accounting and Auditing LESSON 4 BASIC ACCOUNTING CONCEPTS AND PRINCIPLES Accounting follows a certain framework of core principles which makes the information generated through an accounting system valuable Without these core principles accounting would be irrelevant and unreliable These principles are the building blocks that form the basis of more complex and specialized... 0972.202.138 15 BIG STEP TRAINING English for Accounting and Auditing Relevance requires that the financial accounting information should be such that the users need it and it is expected to affect their decisions Reliability requires that the information should be accurate and true and fair Relevance and reliability are both critical for the quality of the financial information, but both are related... line items and which ones are aggregated with others Substance Over Form While accounting for business transactions and other events, we measure and report the economic impact of an event instead of its legal form This is called substance over form principle Substance over form is critical for reliable financial reporting It is particularly relevant in case of revenue recognition, sale and purchase... TRAINING English for Accounting and Auditing The accounting equation is the rule of accounting which is that the assets and aggregate of the capital and the liabilities of a business must always be equal The accounting equation holds at all times life of business When the transaction occurs, the total assets of business may change, but the accounting equation will remain in balance To better understand... Understandability Concept Understandability is one of the four qualitative characteristics of financial accounting information Understandability refers to the quality of financial information which makes it understandable by people with reasonable background knowledge of business and economic activities Understandability requires the information presented in financial reports to be concise, complete and. .. presentation The information should be presented so as to facilitate the user of the information We ADD VALUE to your packaging process! Hotline: 0972.202.138 17 BIG STEP TRAINING English for Accounting and Auditing However, understandability never prescribes any complex information to be omitted altogether due to its underlying difficulty in understanding It just requires us to disclose the information systematically... and derivatives are specialized instruments which require rigorous understanding of finance to properly understand the underlying economics In such complexity we cannot omit the disclosure because it is not easily understandable Comparability Principle Comparability is one of the key qualities which accounting information must possess Accounting information is comparable when accounting standards and. .. us to keep the accounting equation always in balance, because every financial transaction gives rise to two accounting entries, one a debit and the other a credit We ADD VALUE to your packaging process! Hotline: 0972.202.138 8 BIG STEP TRAINING English for Accounting and Auditing Double-entry accounting has the following advantages over single-entry: - Accurate calculation of profit and loss in complex... Employee benefits expense Depreciation and amortisation expense Other expenses Total expenses Profit before tax We ADD VALUE to your packaging process! Hotline: 0972.202.138 x x x x x x x (x) x 27 BIG STEP TRAINING English for Accounting and Auditing The second form of analysis is the or method and classifies expenses according to their function as part of cost of sales or, for example, the costs of distribution... specialized principles called GAAP or generally accepted accounting principles such as the International Financial Reporting Standards, US GAAP, etc They deal with matters like accounting for revenue, accounting for income taxes, accounting for business combinations, etc These principals include: Accrual concept Business transactions are recorded when they occur and not when the related payments are received . BST đ đc gii đáp!