Resume
Samenvatting English for accounting
- Cours
- English for accounting
- Établissement
- Artesis Plantijn Hogeschool Antwerpen (Artesis)
Samenvatting English for accounting (17/20).
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Aperçu du contenu
English foraccounting
Samenvatting:
English for accounting
2023-2024
2AF
Lector P.
,Inhoudsopgave
1. Business vocabulary and idioms .......................................................................................................... 4
What is accounting? ............................................................................................................................................. 4
Vocabulary............................................................................................................................................................ 4
Business idioms .................................................................................................................................................... 4
Exercice................................................................................................................................................................. 4
2. Strategic reading ................................................................................................................................ 5
How to study - 6 tips? ........................................................................................................................................... 5
4 reading styles..................................................................................................................................................... 5
How to read texts intensively? ............................................................................................................................. 5
Strategic reading: how to: 5 steps ....................................................................................................................... 5
3. Effective writing ................................................................................................................................. 6
What is a summary?............................................................................................................................................. 6
Summary essentials .............................................................................................................................................. 6
5 essentials for writing a reply to a customer complaint ..................................................................................... 6
Basic conventions ................................................................................................................................................. 6
4. Teamwork.......................................................................................................................................... 7
6 essential teamwork skills................................................................................................................................... 7
Teamwork: elements of success ........................................................................................................................... 7
5. How to run a meeting ......................................................................................................................... 8
8 tips : essential elements of a meeting ............................................................................................................... 8
Vocabulary............................................................................................................................................................ 8
6. Grammar ........................................................................................................................................... 9
Linking words........................................................................................................................................................ 9
Different categories .............................................................................................................................................. 9
Common mistakes ................................................................................................................................................ 9
Gerund = ING form ............................................................................................................................................... 9
Infinitive = to + infinitive ..................................................................................................................................... 10
Gerund or infinitive............................................................................................................................................. 10
Agreement with negative or positive statements .............................................................................................. 10
2
, Agreement with neither – either ........................................................................................................................ 11
Agreement with so – too .................................................................................................................................... 11
Neither do I / So do I / I haven’t either / Me too ................................................................................................ 11
7. Biography ........................................................................................................................................ 12
The watergate scandal ....................................................................................................................................... 12
Nikola Tesla ........................................................................................................................................................ 15
Georgia Guidestones .......................................................................................................................................... 18
The Manhattan Project ...................................................................................................................................... 21
Baruch Spinoza ................................................................................................................................................... 24
Thomas Hobbes .................................................................................................................................................. 27
8. Business topics ................................................................................................................................. 30
Advertising.......................................................................................................................................................... 30
Mergers and acquisitions ................................................................................................................................... 33
The role of accounting software in minimizing business costs .......................................................................... 36
Managing long-term debt using accounting principles ..................................................................................... 39
Primary causes of the 2008 global financial crisis ............................................................................................. 42
Major changes in accounting practices over the last 20 years .......................................................................... 45
9. Extra ................................................................................................................................................ 48
Vocabulary (link)................................................................................................................................................. 48
3
, 1. Business vocabulary and idioms
What is accounting?
Accounting is a process of:
• identifying and measuring quantitative financial activities
• communicating these financial reports to the decisionmakers
Vocabulary
• To divest = to get rid of an investment, part of a business, etc. by selling: he had encouraged
the state to divest such holdings.
• To taper off = to become gradually smaller or weaker or happen less often: her voice tapered
off as she realized everyone was listening.
• Remiss = careless, not doing a duty well enough: you have been remiss in your duties.
• To hone = to make something suitable for its purpose: she honed her skills in customer
relations at Brussels Airlines.
• To pick up the slack / to take up the slack = to improve a situation by doing something that
someone else has not done or not completed: with our best player injured, other players
have to pick up the slack.
Business idioms
Business idioms = a group of words in a fixed order that has a particular meaning that is different
from the meanings of each word on its own.
Exercice
Accounting assumptions and principles
Assumption = something that is generally accepted as being true
Assumptions:
• Separate entity or business entity assumption = a business is distinct from its owners,
creditors, and managers
• Time-period assumption = economic life is divided into time periods
• Continuity or going concern assumption = a business will continue into the future
• Unit-of-measure assumption = transactions are measured in a single currency
Principles:
• Full-disclosure principle = a financial reporting must include all significant information
• Materiality principle = very small and unimportant amounts do not need to be shown
• Conservatism principle = choose accounting methods least likely to overstate assets or
income.
• Objectivity principle = accounts should be based on facts, not personal opinions or feelings
• Revenue recognition principle = Revenue is recognized when earned, not necessarily when
paid for
• Matching principle = costs or expenses related to revenue must be recorded in the same
accounting period
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