2009-07-29 所屬欄目:會計英語

[00:00.00]Unit 2 Cost and management accounti
[00:04.28]Text 2.1 Overheads and their recove
[00:08.67]The costs of a business are of two types--direct and indirec
[00:13.43]The direct costs va

2009-07-29 所屬欄目:會計英語

[00:00.00]Unit 1 Fundamentals of accountin
[00:04.65]Text 1.1 What is accountin
[00:09.06]Accounting contains elements both of science and ar
[00:13.61]The important thing is that it is not mere

2009-07-29 所屬欄目:會計英語

[00:00.00]Unit 4 Tax accounti
[00:03.06]Text 4.1 Methods of depreciati
[00:07.34]By definition, fixed assets are those which will provide services over a number of years and the matching conventi

2009-07-29 所屬欄目:會計英語

[00:00.00]Unit 3 Auditi
[00:03.03]Text 3.1 The auditing framewo
[00:06.82]When the independent auditor begins an audit assignment,he assumes that
[00:11.42]the internal control system of the en

2009-07-29 所屬欄目:會計英語

[00:00.00]Unit 7 Sources and applications of fun
[00:04.78]text 7.1 Funds inflow and outfl
[00:10.27]Sources and uses of fun
[00:12.77]The sources and uses of funds can be set out as follow
[

2009-07-29 所屬欄目:會計英語

[00:00.00]Unit 6 Off balance sheet accounti
[00:04.13]Tesxt 6.1 Cleaning up the balance she
[00:08.44]However ,it is not always the limit on borrowings power which prompts a company to seek off

2009-07-29 所屬欄目:會計英語

[00:00.00]Unit 9 Comparative accountin
[00:03.45]Text 9.1 What are brands wort
[00:08.25]Accountants are divided over the treatment of intangible assets because they cannot make up their minds w

2009-07-29 所屬欄目:會計英語

[00:00.00]Unit 8 Acquisition accounting
[00:03.66]Text 8.2 Honeymoon accounting offers financial advantag
[00:09.74]The launch last week of TI Group's hostile bid for Dowty, the aerospace co

2009-07-29 所屬欄目:會計英語

[00:00.00]Unit 10 Accountancy in the future
[00:04.15]Text 10.1
[00:06.58]Factories run by numbers.Numbers to calculate profit and losses;to analyse the costs of new products;and to chart corporate