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MATERIAL: MARKET LEADER : Accounting and Finance UNIT 1: DEVELOPING GLOBAL PROFESSIONS.. Inexhaustible (adj)..[r]
(1)KEY VOCABULARY
MATERIAL: MARKET LEADER : Accounting and Finance UNIT 1: DEVELOPING GLOBAL PROFESSIONS
1 Accountancy (n)
Accountant (n)
Accounting (n)
Forensic accounting Auditing (n)
Auditor(n)
3 Qualification (n) = degree
Qualified (adj) Insolvency (n) Asset (n)
6 Employment (n) # unemployment (n)
Employee (n)
Employer (n)
To employ (v)
Employee appraisal
7 Corporate = firm = company (n) Financial statement (n)
9 Strategy (n)
Strategic (adj) 10.Implication (n) 11.Profession (n)
Professional (adj) 12.Skill (n)
(2)UNIT 2: ESTABLISING THE PROFESSION WORDWIDE
1 Institute (n) Standard (n) Joint- venture (n)
4 Government official (n) To regulate (v)
Regulator (n) To comply with (v) To outsource (v) Economy (n)
economic (adj)
economical (adj) to shift (v) =
a shift (n) 10 Reputation (n) 11.To adopt (v) 12.To establish (v)
Establishing (adj)
UNIT 3: INTERNATIONAL FINANCIAL REPORTING STANDARD
1 CEO CFO
3 Bookkeeper
4 Director of External Reporting Finance (n)
To finance (v)
Financial (adj)
Financial statement (n)
(3)6 Disclosure requirements (n) Capital (n)
8 Policy (n) Anomaly (n) 10 Pun (n)
11 To take account of = 12 To retrain (v)
13.To keep up to date with = to update (v)
UNIT 4: ANNUAL FINANCIAL STATEMENTS
1 Income (n) Profit (n)
3 Expense = Cost = outgoing Depreciation (n)
To depreciate (v) Goodwill (n)
6 Fee (n) Dividend (n) Asset (n)
Tangible asset
Intangible asset Liability (n)
10.Equity (n) 11 Derivative 12.Loan 13.Reserve 14.Provision (n)
to provide 15 capital (n)
(4)UNIT 5: COMPANY PERFORMANCE 1. Guidance (n)
2. Resilience (n)
3 Cycle (n)
Late cycle Counter cycle
4. To offset (v)
5. To exceed (v)
6. To make up (v)
7. Tough (adj)