【Finance】今日の学び_20101027

Professional English in USE

経済用語に強くなろう、第三弾。

【Accounting and accountancy】

・bookkeeping, a bookkeeper : I record all the purchases and sales made by this department.

・external auditing, an independent auditor : This month, I’m examining the accounts of a large manufacting company.

・management accounting, a management accountant : I analyse the sales figures from the different departments and make decisions about out future activities.

・financial accounting, a financial accountant : I am responsible for preparing our annual balance sheet.

・accounting, an accountant / internal auditing, an internal auditor : When the accounts are cmplete, I check them before they are presented to the external auditors.

1. accounting rules are set by an independent organization : in Britain

2. accounting rules are set by the government : In most of continental Europe and Japan

3. accounting rules are established by a government agency : In the USA

4. companies are manly funded by shareholders or stockholders : In Britain and the USA

5. the major source of corporate finance is banks : In much of continental Europe