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English for Accounting ABOUT THE BOOK English or Accounting has been specifically developed or people working in accounting and finance who need English to communicate in a variety of situations with colleagues and business partners In this short course, you will learn the language related to accounting as well as ways to achieve your goals in meetings, in presentations, on the telephone, or when making small talk English or Accounting consists of six units, each dealing with a different area of accounting Every unit begins with a Starter, which consists of a short exercise, brainstorming, or a quiz This is followed by dialogues, texts, and authentic documents along with a variety of exercises that enable you to learn the important vocabulary and expressions in context There are also cross-references to the Partner files at the back of the book These provide information gap exercises in the form of role-plays and they give you the opportunity to practice the target language with a partner in realistic situations At the end of every unit there is an Output activity, which is connected with the topic of the unit and provides opportunities for discussion Throughout the book there are, did you know?, boxes that give extra information about accounting and general working life in English-speaking countries When you have finished this course, you have the opportunity to test your knowledge of the vocabulary from the units with the crossword in Test yourself! At the back of English for Accounting you will find the Answer key, to which you can refer to check your answers There is also a Glossary of financial terms and Transcripts of all the listening extracts The Multi CD-ROM contains all the Listening extracts from the book These can be played through the audio player on your computer, or through a conventional CD-player In order to give yourself extra listening practice, listen to it in your car The Interactive exercises let you review your learning by doing extra activities on your computer; this will be particularly valuable if you are using the book for selfstudy As well as a summary of Useful phrases and vocabulary there is also an A-Z wordlist with all the key words that appear in English for Accounting This includes a column of phonetics and a space or you to write the translations of the words in your own language English for Accounting Mục lục UNIT1: INTRODUCTION TO ACCOUNTING (GIỚI THIỆU NGÀNH KẾ TOÁN 15 1.1 STARTER 16 1.2 Here are some jobs and definitions ill in the gaps in the definitions with words from the box below 16 1.3 LISTENING 16 1.4 Here are some mixed-up phrases from the conversation Re-order them so that they make sense 17 1.5 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 17 1.6 Work with a partner to practice greetings and small talk Look at the phrases in the box before you go to the Partner files 17 1.7 What the following abbreviations mean? Check your answers in the article below 18 1.8 Use words from each box to make word partnerships Then match them to the definitions below 18 1.9 The article mentions our basic principles of accounting Match them to the definitions below Then check your answers in the glossary (page 58) 19 1.10 Discuss with your partners and make out the answer for the following questions 19 1.11 Read this email on creative accounting, and then decide i the statements below are true [v] or false [x] 20 1.12 [AUDIO 12] Listen to the conversation between the Managing Director (Charles) and the financial Director (Sally) Answer these questions Make a note o the words and phrases that helped you to answer 21 1.13 Fill in the gaps in the extracts from the conversation 21 1.14 Match these words with their meanings 21 1.16 In the conversation in exercise 1.11, Sally agrees with Charles Here are some other ways to agree or disagree with someone Put a tick ( ) next to the ones which mean agreement and a cross (A) next to those which mean disagreement 22 ✓ 1.17 Now use the above expressions to respond to the following statements Note that more than one answer is possible 22 1.18 Do you agree with the speaker? Use the phrases above to agree or disagree and continue the discussion with a partner 23 2.1 UNIT 2: FINANCIAL STATEMENTS AND RATIOS (CÁC CHỈ TIÊU VÀ BÁO CÁO TÀI CHÍNH)25 STARTER 26 2.2 Match the words with their partners, and the look at the statements again to check 28 2.3 Compare the financial statements on pages 14 and 15 to ones from your country Make some notes or a colleague in the U.S., summarizing the major differences in the layout 29 2.4 Choose the best way to say these numbers and equations (Sometimes more than one way is possible.) 29 English for Accounting 2.5 Work with a partner to check on some figures Use the information in your Partner File to make a phone call 30 2.6 We often make comparisons when talking about financial statements Look again at the Statement of Earnings on page 15 and find the figures or the items below Which sentences (a-h) can be used to describe and compare the figures? 30 2.7 Write definitions or the following terms: 31 2.8 Some other common ratios are given below Match the ratios with the formulas (1-7) and the descriptions (a-g) 32 2.9 Use words from the descriptions above to complete the sentences You may need to change the form 33 2.10 Here are some phrases the accountant used during the meeting in exercise Can you ill in the missing words? 34 2.11 Look at the financial statements of the company at the start of the unit, and discuss with your partner whether you have enough information to calculate the working capital and inventory turnover ratios, if you need more details, write an email to your contact in the company and request the information you need 34 UNIT TAX ACCOUNTING (KẾ TOÁN THUẾ) 36 3.1 STARTER 36 3.2 Now look at the accountant’s list of definitions Can you match them to the methods of depreciation she mentioned in exercise 1? 37 3.3 Prepare a short presentation on depreciation methods First read the questions below and down your answers Then organize your notes and give your presentation 38 3.4 An accountant explains the taxation expenses disclosure requirements to a CEO Listen to the dialogue and answer the questions 38 3.5 Later in the meeting the CEO asks more questions Match them to the accountant’s answers (a-g) 38 3.6 Use the words from the box to complete the following conversation 39 3.7 Now work with a partner to practise explaining and clarifying information Each o you should explain a standard procedure from your workplace, and the other asks questions about it Then swap partners and explain the procedure you have just heard to another person 39 3.8 Match these expressions with tax to their definitions 40 3.9 Use words from the box to ill in the gaps 40 3.10 [AUDIO] An accountant from a Swiss parent company, Uta Meier, telephones the Internal Revenue Service (IRS) in the U.S to discuss the treatment of certain costs Listen to the conversation What is the result of the discussion? 40 3.11 find words from the conversation which mean the following: 41 3.12 Use phrases from the box to ‘soften’ the following statements 41 3.13 The new head o your finance department wants to know about the taxation system in your country He has also heard that the taxation system is closely connected with the financial reporting requirements Write a report to him explaining the major points and referring to the relevant laws 42 3.14 Use the clues to complete the crossword 42 UNIT 4: AUDITING 44 4.1 STARTER 45 English for Accounting 4.2 Put the letters into the correct order to make words used in the conversation that have a similar meaning to the words on the right 46 4.3 find the sentence on the right which is closest in meaning to the sentence on the let 46 4.4 Here is the follow-up conversation between Claude and Janet, but the sentences are in the wrong order Re-arrange them so that the conversation makes sense 47 4.5 Work with a partner to practise making a telephone call Use phrases from the box below 48 4.6 Two colleagues from an auditing firm are discussing the latest financial scandal 48 4.7 Auditors often have to write or present reports on the financial information they have audited This is especially important or enterprises with branches or subsidiaries in foreign countries Look at the following sentences and decide which graph or chart goes best with the description 49 4.8 Now choose the option which makes most sense 49 4.9 Work with a partner to practise describing graphs or trends Use phrases from exercise 4.7 50 4.10 Now write a report on some Figures From your company or From one oF your clients Explain the movement From one year to the next, giving the cause and the result Here are some phrases which might help 50 UNIT MANAGEMENT ACCOUNTING 52 5.1 STARTER 52 5.2 Make a list o what the CFO needs to supply How you think he should present this information? What kind of reports or documents would be most effective? Find words in the dialogue above to complete the table 53 5.3 Look at the Statement o Cash flows on the next page Are the following statements true [ ]or alse [ ] ? 53 5.4 Match these words from the Statement o Cash Flows with their meanings 55 5.5 Work with a partner Look at the Statement of Cash Flows again One of you explains in your own words where the money has come from The other explains where it has gone Together write a brief report or your manager 55 5.6 Here are some expressions with cash Match the sentences with the pictures 55 6.1 Who you think says the sentences below? Match the directors and the sentences 56 6.2 Listen to the last part of the meeting again and complete the gaps 56 5.8 Use word from each to make useful word partnership Then match them to the definitions below, 57 5.9 Here are some useful phrases or meetings Write the number in the correct box Can you add any more phrases from the conversation in exercise/? 57 5.10 Now try to use phrases from above in a meeting role-play Work with a partner to discuss next year’s budget 58 The future of accounting 58 6.1 UNIT6 INVESTMENT (ĐẦU TƯ KINH DOANH) 59 STARTER 59 6.2 Use words from the conversation to complete the table 60 6.3 Here is another email This time the CFO of a British company is writing to the Italian subsidiary What is Rocco’s job? 61 English for Accounting 6.4 [AUDIO ]The CFO of a European corporation is talking about differences in accounting practices in other countries Listen and match each comment he makes with a point from his list (The first one has been done for you.) 62 6.5 Put the following words into the table below according to their stress pattern 62 6.6 You are going to hear to extracts from a presentation 63 6.7 Here are some useful phrases or giving a presentation Match the parts so that they make sense 63 6.8 Now prepare a short presentation on a project you are working on at the moment, or perhaps a procedure you are very familiar with You may like to use the following structure to plan your talk: 64 6.9 Complete the puzzle to find the hidden word 64 6.10 Work with a partner Use the role cards in the Partner ile to have a meeting about investing abroad 64 English for Accounting English for Accounting CHƯƠNG TRÌNH MƠN HỌC: ANH VĂN CHUN NGÀNH KẾ TỐN Mã số mơn học: MH 10 Thời gian môn học: 60h (Lý thuyết: 40h; Thực hành: 20h) I VỊ TRÍ, TÍNH CHẤT CỦA MƠN HỌC: - Vị trí: Là mơn học chuyên ngành bố trí giảng dạy sau học xong Anh văn môn học chung - Tính chất: Tiếng Anh chun ngành kế tốn giúp người học tiếp cận với vấn đề chung sử dụng tiếng Anh ngành kế toán, cung cấp từ chuyên ngành kế toán tên tài khoản, mẫu sổ sách, báo cáo tài .bằng tiếng Anh Bên cạnh cịn bổ xung cấu trúc ngữ pháp kỹ giao tiếp, đọc hiểu, dịch lập số biểu mẫu kế tốn II MỤC TIÊU MƠN HỌC: - Kiến thức: + Sử dụng thuật ngữ chuyên ngành liên quan đến tài kế tốn + Sử dụng số cấu trúc ngữ pháp hay dùng tiếng Anh chuyên ngành như: thể bị động, mệnh đề quan hệ, câu mong ước, câu điều kiện, tính từ so sánh, liên từ, câu mục đích, giới từ… - Kỹ năng: Đọc, hiểu dịch số tài liệu liên quan đến chun ngành tài kế tốn từ Tiếng Anh sang Tiếng Việt - Thái độ: Người học 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 III NỘI DUNG MÔN HỌC: Nội dung tổng quát phân phối thời gian: Thời gian (giờ) Số TT Tên chương mục Tổng Lý số thuyết Introduction to accounting Starter Vocabulary Listening comprehension Word study Writing Speaking Reading comprehension Practice Thực Kiểm hành tra English for Accounting Financial statements and ratios 10 11 11 11 Starter Vocabulary Listening comprehension Speaking Writing Reading comprehension Word- study Tax accounting Starter Vocabulary Listening comprehension Speaking Writing Reading comprehension Word- study Auditing Starter Vocabulary Listening comprehension Speaking Writing Reading comprehension Word- study Management accounting Starter Vocabulary Listening comprehension Speaking Writing Reading comprehension Word- study Investment Starter Vocabulary English for Accounting Listening comprehension Speaking Writing Reading comprehension Word- study Tổng cộng 60 40 16 *Số kiểm tra tính vào thực hành Nội dung chi tiết: Unit 1: Introduction to accounting Mục tiêu: - Phát âm chuẩn nghe thuật ngữ liên quan đến ngành kế toán - Đọc, hiểu dịch tài liệu liên quan đến ngành kế toán - Nghiêm túc, hợp tác với giáo viên để hoàn thành học Nội dung: Starter 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 Thời gian: 0,25 Vocabulary Thời gian: 0,25 Listen to conversation Thời gian: 0,50 Listen to a short talk Thời gian: 0,50 Re-order the mixed words to make sentences Thời gian: 0,25 Write topics Thời gian: 0,25 Practice speaking Thời gian: 0,25 Reading comprehension Thời gian: 0,50 Use the words in the box to make word partnerships Thời gian: 0,25 Match an article with an appropriate definition Thời gian: 0,25 Practice making a short talk Thời gian: 0,50 Read the text and decide true/false Thời gian: 0,25 Practice listening to a conversation Thời gian: 0,25 Fill the gaps Thời gian: 0,25 Word meaning Thời gian: 0,25 Use the terms: Liabilities, debt or account payables Thời gian: 0,25 Bài tập thực hành: Read and fill the gaps with the professional accounting words Listening to short conversation in accounting and answer the questions Thời gian: 2,00 Unit 2: Financial statements and ratios Mục tiêu: English for Accounting - Sử dụng thuật ngữ liên quan đến báo cáo tài tỷ lệ tăng trưởng - Phát âm chuẩn nghe thuật ngữ lien quan đến báo cáo tài tên tiêu báo cáo, tỷ lệ báo cáo - Đọc, hiểu dịch tài liệu liên quan đến báo cáo tài kế tốn - Nghiêm túc, hợp tác với giáo viên để hoàn thành học Nội dung: 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 Starter Thời gian: 0,25 Vocabulary (in a Balance Sheet) Match the words with their partners Compare the financial statement The best ways to say the numbers and equations Practice making conversation Use common phrases in statements of earnings Write definitions for the terms Common ratios often seen in financial statements Classify part speeches (verbs to nouns and versus.) Fill the gaps then listen and check answers Write an email Listen and fill the gaps Thời gian: 0,25 Thời gian: 0,25 Thời gian: 0,25 Thời gian: 0,25 Thời gian: 0,50 Thời gian: 0,25 Thời gian: 0,25 Thời gian: 0,50 Thời gian: 0,25 Thời gian: 0,25 Thời gian: 0,50 Thời gian: 0,25 Bài tập thực hành: Read and translate financial statements into Vietnamese Listen and answer questions Test Thời gian: 2,00 Thời gian: 1,00 Unit 3: Tax accounting Mục tiêu: - Sử dụng thuật ngữ liên quan đến kế toán thuế - Phát âm chuẩn nghe từ chuyên ngành thuế - Đọc, hiểu dịch tài liệu liên quan đến thuế - Nghiêm túc, hợp tác với giáo viên để hoàn thành học Nội dung: 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 Starter Thời gian: 0,50 Learn vocabulary Terms’ definitions Organize notes to make presentation Listen to dialogues Match questions with their answers Complete conversations Work with partners Match definitions with expressions of tax Thời gian: 0,50 Thời gian: 0,50 Thời gian: 0,50 Thời gian: 0,50 Thời gian: 0,50giờ Thời gian: 0,50 Thời gian: 0,50 Thời gian: 0,50 10 English for Accounting What financial information you need to your job well? 5.2 Make a list o what the CFO needs to supply How you think he should present this information? What kind of reports or documents would be most effective? Find words in the dialogue above to complete the table VERB to allocate NOUN ADJECTIVE — _2 to complete completion to cost _3 costly to employ 4/employer employable to inform informative to produce productive to profit profit _7 to sell _8 — Now use the correct form of words from the table to complete the sentences a b c d e f We have far too much work - we need to an assistant to help us Everything we depends on having accurate _ The company electrical goods like photocopiers and scanners We can’t have new-laptops for everyone because it’s simply too _ The pre-tax _was over €12 bn We’ve been _the conference room on the ground floor Let’s meet down there at p.m g They hope to the report by riday h We always have the highest _at Christmas 5.3 Look at the Statement o Cash flows on the next page Are the following statements true [ ]or alse [ ] ? Amortization of goodwill and other intangibles rose in 2007 More dividends were paid in 2007 than in 2006 Net earnings increased from 2005 to 2007 Depreciation and amortization of property, plant and equipment went up in 2006 Inventories remained stable during the period 2005-2007 There were no additions to property, plant and equipment in 2007 Deferred income taxes ell in 2007 Cash from operating activities was more than cash for investing activities in 2007 DID YOU KNOW? The regulatory authorities of various countries have made it mandatory for certain enterprises (e.g., publicly listed companies) to produce and present a report on the movement of cash in any given year This statement is called the Source and 53 English for Accounting Application of Funds, the Statement of Cash Flows, or the Cash Flow Statement STATEMENT OF CASH FLOW 2007 For the years ended December 31 (In 2006 2005 millions) Cash flows - operating activities Net earnings $ 8,919 $ 8,910 $ 9,734 Adjustments to reconcile net earnings to cash provided from operating activities Cumulative effect of accounting changes 212 0 Depredation and amortization of property, 3,475 3,118 3,574 plant and equipment Amortization of goodwill and other 1,967 1,887 1,837 intangibles Earnings (before accounting changes) 0 retained Deferred income taxes 965 756 545 Decrease (increase) in current receivables 1,274 1,177 1,571 Decrease (increase) in inventories (617) (847) 189 Decrease (increase) in accounts payable 2,647 3,197 2,948 Decrease (increase) in insurance liabilities 4,490 5,612 6,765 and reserves Provision for losses on financing 1,964 1,299 1,578 receivables All other operating activities 4,966 689 32 Cash from operating activities 30,834 26,476 27,543 Cash flows - Investing activities Additions to property, plant and equipment (6,222) (12,388) (13,094) Dispositions of property, plant and 5,609 4,512 5,436 equipment Net increase m financing receivables (10,755) (8,287) (7,339) Payments for principal businesses (8,61 B) (1,276) (6,376) purchased All other investing activities (1,388) (4,858) (4,286) Cash used for investing activities (31,374) (22,297) (25,659) Cash flows - financing activities Net increase (decrease) in borrowings 18,594 13,590) 1,844 (maturities of 90 days or more) Newly issued debt (maturities longer than 18,666 36,644 30,866 90 days) Repayments and other reductions (40,056) (32,918) (30,667) (maturities longer than 90 days) Net dispositions (purchases) 1,732 1,286 (1,466) Dividends paid (3,655) (3,455) (3,298) All other financing activities 266 655 (7) (4,253) Cash from (used for) financing activities (1,376) (2,728) Increase (decrease) In cash and equivalents (4,793) 2,803 (844) during year Cash and equivalents at beginning of year 18,278 15,475 16,319 54 English for Accounting Cash and equivalents at end of year Supplemental disclosure of cash flows information Cash paid during the year for interest Cash recovered (paid) during the year for income taxes 5.4 $ ,485 $ 18,278 $ 15,475 (9,475) (1,288) (10,366) (1,909) (8,838) (1,678) Match these words from the Statement o Cash Flows with their meanings Dividend Cash Plant Amortization Goodwill Cumulative Depreciation debt a b c d e f g h money that is owed purchase price minus real value of assets reduction in value due to wear and tear money paid out to shareholders writing an intangible asset o over a number o increasing by successive additions coins, bank notes, or something that can be building and equipment or manufacturing 5.5 Work with a partner Look at the Statement of Cash Flows again One of you explains in your own words where the money has come from The other explains where it has gone Together write a brief report or your manager 5.6 Here are some expressions with cash Match the sentences with the pictures I’m totally out of cash We would expect cash in advance so that we can buy the materials We would expect cash in advance so that we can buy the materials Cash on delivery, please The A120 is the best - it’s a real cash cow Use the petty cash to pay for the tea, and we’ll sort it out later They’re trying to raise cash by selling some assets, but they’ve only got until the end of the month It’s going to be tight 5.7 [AUDIO] The directors o a 55 English for Accounting company are meeting to discuss the future direction of the company and the budgeting process 6.1 Who you think says the sentences below? Match the directors and the sentences “Consumers simply don’t have the confidence to spend their money on fancy new products.” “We’ve been working really hard to come up with some great ideas.” “Our investment programme has been ready to go for months.” “Everybody’s forecasts seem to indicate hard times ahead.” “I’d like to move to the next item on the agenda.” Now listen to the meeting to check your answers 6.2 Listen to the last part of the meeting again and complete the gaps Peter Beatrice Sally Ideas and investments don’t mean in the bank Consumers simply don’t have the to spend their money on fancy new products And as for expansion, I think the good old days are long gone We should be _3 Sally, how you feel about all this? We’re talking about budgets for the upcoming year Everybody’s _4 seem to indicate times ahead And we don’t even have the money to spend How are we going to more debt, or _7 more cash in the capital markets? Beatrice So despite our great ideas and investment plans, it seems the reality is that our budgets for this year will have to be _8 56 English for Accounting 5.8 Use word from each to make useful word partnership Then match them to the definitions below, negative • hard • economic • next middle • cut • capital • investment back 5.9 • outlook • item • term • plan • times • conditions • markets what will be discussed after this the state of the economy a programme for getting money to grow a bad view of the future a reduction in something difficult situation a period between soon and the distant future a place where you can buy and sell debt or equity securities Here are some useful phrases or meetings Write the number in the correct box Can you add any more phrases from the conversation in exercise/? l We have to make a decision today about So, in other words Anything to add, Harry? What I want to look at is Can you say that again? You did say the 24th, didn’t you? Let me just go over what we have agreed What I’m saying is Shall we move on to the next item? 10 To sum up then, 11 I’d like to move on if I may 12 Perhaps we could discuss that at lunch? 13 Our aim today is to 14 I didn’t quite catch that 15 Sally? 57 English for Accounting 5.10 Now try to use phrases from above in a meeting role-play Work with a partner to discuss next year’s budget Bring a real budget to class, present it, then be ready to answer questions about it The future of accounting The traditional view of accountants as merely ‘bean counters’ is slowly becoming a thing of the past For centuries, accountants have been employed to report on the numbers They have sat there in their little corner, surrounded by stacks of paper and computer printouts, and have told us whether or not we have made a profit But more and more, accountants are finding that management doesn’t need them to report on the numbers With today’s technology, management already has access to software programs which this work or them So what will the future accountant do? According to Mr Hamilton-Smythe, the Managing Director o KHZ Enterprises, the large international manufacturing company, accountants will be employed “to help companies change the numbers Their expertise, and knowledge of the business will be called upon to prepare strategies They will become consultants and advisers And their skills will need to change accordingly They will be involved in international meetings, in giving presentations, running international teams, writing reports, and making decisions.” This is going to require a significant change in the general public’s opinion of accountants, who in turn will need to develop skills not traditionally associated with the job The image of the guy in the corner with the stacks of paper will change to one of a high flyer, someone who is critical to the success of the organization OVER TO YOU What you think the Future of accounting looks like? What skills will you need to be successful in this profession? How will you prepare yourself for the future 58 English for Accounting UNIT6 INVESTMENT (ĐẦU TƯ KINH DOANH) Gới thiệu Trong kinh tế học, đầu tư có liên quan đến tiết kiệm trì hỗn tiêu thụ Đầu tư có liên quan đến nhiều khu vực kinh tế, chẳng hạn quản lý kinh doanh tài dù cho hộ gia đình, doanh nghiệp, phủ Trong tài chính, đầu tư đặt tiền vào tài sản với kỳ vọng vốn đánh giá cao, thường tương lai dài hạn Điều không hỗ trợ nghiên cứu phân tích Hầu hết tất hình thức đầu tư liên quan đến số hình thức rủi ro, chẳng hạn đầu tư vào cổ phần, bất động sản chí chứng khốn lãi suất cố định mà có thể, ngồi điều khác, rủi ro lạm phát Ngược lại bỏ tiền vào với niềm hy vọng lợi ích ngắn hạn, có khơng có phân tích kỹ lưỡng, cờ bạc hay đầu Thể loại bao gồm hầu hết dạng phái sinh, kết hợp yếu tố rủi ro không nhà dài hạn tiền, đặt cược vào ngựa Nó bao gồm mua, ví dụ, cổ phần cơng ty với hy vọng lợi ích ngắn hạn mà khơng có ý định giữ thời gian dài Theo giả thuyết thị trường hiệu quả, tất đầu tư có rủi ro ngang có có tỷ lệ thu hồi vốn dự kiến: để nói có đánh đổi rủi ro hoàn vốn kỳ vọng Nhưng điều khơng ngăn cản người đầu tư tài sản rủi ro dài hạn với hy vọng hưởng lợi từ đánh đổi Việc sử dụng phổ biến thuật ngữ đầu tư để mô tả đầu có ảnh hưởng đời sống thực tế nữa: làm giảm khả nhà đầu tư phân biệt đầu tư đầu cơ, giảm nhận thức nhà đầu tư rủi ro liên quan đến đầu cơ, tăng vốn dành cho đầu cơ, giảm vốn khả dụng để đầu tư Mục tiêu Sau hoàn thành học người học cần đạt được: - Nẵm vững thuật ngữ tiếng Anh chuyên ngành liên quan đến kế toán đầu tư: - Đọc dịch văn tiếng Anh liên quan đến đầu tư; - Giao tiếp chủ đề liên quan đến đầu tư; - Có tinh thần học tập làm việc nhóm tốt có thái độ đắn thực hành giao tiếp lớp Nội dung 6.1 STARTER 6.1.1 A U.S firm is thinking of investing in a European company and you are advising them They have some questions to ask the owners Can you think o three more questions? 59 English for Accounting 6.1.2 The management team is discussing the investment Listen and list the factors each speaker mentions ANNE LUIS ALLEN DANA 6.2 Better to invest in an existing business Accounting regulations _ Use words from the conversation to complete the table Now use the correct form of the words above to complete the email below 60 English for Accounting Hi guys I've been looking at the figures for the Scottish project I _ we need to find ways to make the _2 more profitable One idea may be to _3 the plant in Perth, but this will need _4 from the local authorities We could also in the Dundee plant, but this may cause problems with the local planning _6 Maybe we could it at Friday's meeting Any _ 8? Sam 6.3 Here is another email This time the CFO of a British company is writing to the Italian subsidiary What is Rocco’s job? Hello Marco Thanks for your email As you Know, before we can agree to your investing in the new plant in Slovakia, we need to have a clear description of the project I've listed the main points below If you have any questions give me a call, but remember I'm away the first two weeks of December I've copied this email to Rocco as I'm sure he will be responsible for producing much of the information audited financial statements of the plant's current owners planned sources of supply possible suppliers of capital goods and services anticipated output markets and distribution channels competition a summary of project costs Best wishes KJ Read the email again and then decide if the following statements are true [ ] or false[x] 61 English for Accounting 6.4 Rocco is senior to Marco in the company hierarchy The British company has already decided to invest in the new plant KJ wants Marco to describe the project in more detail KJ wants financial information about how the plant has performed in the past KJ wants to know about other similar plants in the market KJ is very interested in how many people work in the plant KJ needs to have the completed report by December [AUDIO ]The CFO of a European corporation is talking about differences in accounting practices in other countries Listen and match each comment he makes with a point from his list (The first one has been done for you.) - 6.5 taxation system goodwill leased products inventory Financial instruments income statements Put the following words into the table below according to their stress pattern Now listen again and check your answers.5 Do you know of any cross-border investments that have failed? Discuss with a partner, and try to analyze possible reasons for the failure 62 English for Accounting 6.6 You are going to hear to extracts from a presentation Listen to the first extract (part 1) and answer the questions below What you think the speaker’s job is? What is she talking about? How does she hope to help her audience? How has she divided her talk? Should people take notes? Now listen to part and ill in the gaps in the extracts from the presentation ‘ _1 has been a _ for many years now.’ ‘All o us have been involved in, or seen, companies _ across _ and we have seen some actors facing the members of te collapse.’ ‘I think that my research has shown that one of the main reasons for such collapses is that has ignored the ‘I hope my presentation has made you aware of some o the factors which the ability of people from different 10 to work together.’ 6.7 Here are some useful phrases or giving a presentation Match the parts so that they make sense If you don’t mind, would prefer to I will now be international happy to take really want to some of the issues in you can create successful teams 63 English for Accounting There’ll be I’ll start with Then we’ll look at finally we’ll There’s no need to 6.8 take notes unless you at the end answer any questions you may have my presentation look at how any questions a short description of the general issues three parts to more detail Now prepare a short presentation on a project you are working on at the moment, or perhaps a procedure you are very familiar with You may like to use the following structure to plan your talk: DID YOU KNOW? No matter what language it is in, a good talk has a very clear structure Introduction Summary Explain who you are, and how your talk Briefly remind your audience what you will benefit the audience have covered, and repeat your main points Give a brie outline o what you plan to say Conclusion Stress your main message, and make sure Main body Go into detail about your different topics the audience knows how they can use this message 6.9 Complete the puzzle to find the hidden word 6.10 Work with a partner Use the role cards in the Partner ile to have a meeting about investing abroad 64 English for Accounting Read these statements about globalization and the role o accountants Which opinions (i any) you agree with? Accountants are responsible or reporting on the future profitability o an international merger or takeover It is the accountants who produce financial information so they are best equipped to analyse the numbers o a potential partner or target The accountants should see the opportunities or growth Accountants are only responsible or checking the figures provided by the company or organization They have no skill in seeing opportunities or companies to expand Accountants have no people skills They are not trained in the finer art of communication They should therefore be let in their offices to punch the numbers They can’t be let loose with representatives from the potential partner! Accountants nowadays have ever-increasing responsibilities They are on the boards of directors of companies all over the world They are involved in negotiations and meetings every day They are no longer machines dressed up in suits They have had to improve their communication and interpersonal skills Accounting rules are basically the same all over Maybe we’ll have to learn a few more things, but our job will be basically the same Accounting regulations are different in every country Globalization will lead to accountants having to be up to date on the latest developments, and not only those of the country they work in OVER TO YOU 65 English for Accounting How you think globalization has affected - or will affect - you? What about the next generation of accountants? How you think their jobs will be different? 66 English for Accounting TÀI LIỆU THAM KHẢO Sean Mahoney Evan Frendo, English for accounting, Colnesel velog, Berlin, 2008 Rajkumar S.Adukia, with a Foreword by G.Ramaswamy, A Manual on Professional Opportunities for Chartered Accountants (in Vols.), June, 2011 B.M Vaishnav , A Book on Central Public Works Accounts Code with Book of Forms (CPWA Code), Tamboli & Jha,, 3rd edition, 2012 Alok Agarwal & Mridu Agarwal, A Comprehensive Approach to Cost Accounting (for CA PCC/ IPCC/ ATC, B.Com, B.B.A, MBA & Other Professional Courses) ,3rd edition, 2013 Ajay Deep Wadhwa, A Guide to Cost Accounting Standards,2012 CA (Dr.) N Suresh Assisted by CA Nandini Suresh & CA Preethi.B, A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPOs, June, 2011 Evan Frendo,Sean Mahoney, English for Accounting, Oxford University, First Edited 2007 67 ... them so that they make sense in Mr moment Martens you with will be a have Did you a light nice? coffee Would some you like? keep Sorry you to waiting come Please in seat take and a call finishing... you to ? I’d like to introduce you to Have you met ? Offering hospitality Can I take your coat? Please come in and take a seat Can I get you a cup of coffee/tea? Would you like something to... kinh doanh, quan thuế, cố đơng, sàn giao dịch chứng khốn, liên doanh liên kêt, tòa án cảnh sát kinh tế, tổ chức nhà nước quốc tế Báo cáo tài miêu tả trung thực tranh tài chủ thể kinh doanh ( cá