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财会英语口语

作者：文静著
出版社：北京：北京理工大学出版社
出版年份：2018
ISBN：9787568248747
标注页数：159 页
PDF页数：169 页
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Chapter 1 Daily Financial Work 3

Unit 1 The payday is coming！ 3

Part Ⅰ Roadblocks Kick-off 3

Part Ⅱ In Real Situations 4

Unit 2 Which way of payment do you prefer？ 7

Part Ⅰ Roadblocks Kick-off 7

Part Ⅱ In Real Situations 8

Unit 3 How can I reimburse my travel expenses？ 11

Part Ⅰ Roadblocks Kick-off 11

Part Ⅱ In Real Situations 12

Unit 4 Where is the cash？ 15

Part Ⅰ Roadblocks Kick-off 15

Part Ⅱ In Real Situations 16

Unit 5 The journal must be detailed 19

Part Ⅰ Roadblocks Kick-off 19

Part Ⅱ In Real Situations 20

Chapter 2 Basic Knowledge of Accounting 25

Unit 6 We own and we owe 25

Part Ⅰ Roadblocks Kick-off 25

Part Ⅱ In Real Situations 26

Unit 7 How much do we have in the end？ 30

Part Ⅰ Roadblocks Kick-off 30

Part Ⅱ In Real Situations 31

Unit 8 Did you keep an account today？ 34

Part Ⅰ Roadblocks Kick-off 34

Part Ⅱ In Real Situations 35

Unit 9 What’s in a subsidiary ledger？ 38

Part Ⅰ Roadblocks Kick-off 38

Part Ⅱ In Real Situations 39

Unit 10 How to make a financial statement？ 42

Part Ⅰ Roadblocks Kick-off 42

Part Ⅱ In Real Situations 42

Chapter 3 Business Accounting Transactions 47

Unit 11 It’s good to make a deal with you！ 47

Part Ⅰ Roadblocks Kick-off 47

Part Ⅱ In Real Situations 48

Unit 12 What’s the exchange rate of today？ 52

Part Ⅰ Roadblocks Kick-off 52

Part Ⅱ In Real Situations 53

Unit 13 I’d like to remit some money 56

Part Ⅰ Roadblocks Kick-off 56

Part Ⅱ In Real Situations 57

Unit 14 Has my remittance arrived yet？ 61

Part Ⅰ Roadblocks Kick-off 61

Part Ⅱ In Real Situations 62

Unit 15 Foreign cheques and credit cards 66

Part Ⅰ Roadblocks Kick-off 66

Part Ⅱ In Real Situations 67

Chapter 4 Taxation 73

Unit 16 How much is the duty I have to pay？ 73

Part Ⅰ Roadblocks Kick-off 73

Part Ⅱ In Real Situations 74

Unit 17 How to register with the taxation bureau？ 77

Part Ⅰ Roadblocks Kick-off 77

Part Ⅱ In Real Situations 78

Unit 18 Does the price include VAT？ 81

Part Ⅰ Roadblocks Kick-off 81

Part Ⅱ In Real Situations 83

Unit 19 What is the tax rate for CIT？ 85

Part Ⅰ Roadblocks Kick-off 85

Part Ⅱ In Real Situations 86

Unit 20 Shall I pay tax on my income from oversea？ 89

Part Ⅰ Roadblocks Kick-off 89

Part Ⅱ In Real Situations 90

Chapter 5 Financial Operation 95

Unit 21 Work out the Financial Plan 95

Part Ⅰ Roadblocks Kick-off 95

Part Ⅱ In Real Situations 96

Unit 22 Budget Control 100

Part Ⅰ Roadblocks Kick-off 100

Part Ⅱ In Real Situations 101

Unit 23 Operation Situation 105

Part Ⅰ Roadblocks Kick-off 105

Part Ⅱ In Real Situations 106

Unit 24 Cost Management 110

Part Ⅰ Roadblocks Kick-off 110

Part Ⅱ In Real Situations 111

Unit 25 Cash Flow Monitoring 115

Part Ⅰ Roadblocks Kick-off 115

Part Ⅱ In Real Situations 116

译文及参考答案 121

参考文献 159