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English for Accounting and Auditing BST
BIG STEP TRAINING No. 33, Alley 3, Le Van Hien HOTLINE: 0972.202.138 http://www.facebook.com/toeic.bst GII THIU V KHÓA HC “TING ANH K TOÁN KIM TOÁN” TI BST MC TIÊU KHÓA HC Khóa hc cung cp nn tng v ting Anh trong lnh vc K toán Kim toán thông qua vic phân tích và cung cp kin thc v nhng thut ng, nghip v cn bn theo các thông l mi nht ca Quc t cng nh Vit Nam đ sau khi hoàn thành khóa hc: Hc viên có đc nn tng tt đ nghiên cu các chng trình chuyên sâu v lnh vc k toán, kim toán nh FIA, ACCA, CIA, CPA Hc viên có th vt qua các bài thi tuyn dng và có th tr li phng vn v lnh vc k toán, kim toán bng ting Anh. i vi hc viên là nhân viên vn phòng, hc viên có th nâng cao hiu qu công vic và làm vic tt vi các tài liu v k toán, kim toán cng nh tham gia các hi tho đc din thuyt bng ting Anh bi các chuyên gia nc ngoài; có th làm vic bng ting Anh đi vi các đi tác nc ngoài trong lnh vc k toán - kim toán. I TNG HC VIÊN Chng trình đc thit k phù hp vi đi tng là sinh viên và nhân viên vn phòng hoc các đi tng khác mun tìm hiu v k toán, kim toán bng ting Anh. Yêu cu ting Anh đu vào: có trình đ ting Anh mc đ c bn (nn tng t cp 3). Yêu cu nghip v đu vào: chng trình s cung cp cho hc viên nhng kin thc c bn v nghip v nên mi đi tng đu có th tham gia. S LNG HC VIÊN: Khong 20 hc viên/lp. GING VIÊN Mr. TRNG C THNG (1988) Tt nghip loi Gii - Hc vin Tài chính – Hà Ni (2006-2010). Hin ti (2013) đã hoàn thành chng trình CAT, hoàn thành các môn F chng trình ACCA và đang nghiên cu chng trình CIA. 01 nm kinh nghim ging dy chng trình FIA, ACCA. Kinh nghim làm vic trong lnh vc kim toán đc lp, kim toán ni b, Giám đc điu hành. NI DUNG CHNG TRÌNH HC đm bo các mc tiêu đc đ ra, chng trình hc (vi thi lng khong 50 gi) đc thit k đi sâu vào hai k nng cn thit cho công vic bao gm các bài c (Reading) và các bài Nghe (Listening) nhm giúp hc viên có các k nng đc và dch tài liu chuyên sâu v k toán kim toán cng nh kh nng nghe hiu khi tip xúc hoc nghe thuyt ging bi chuyên gia nc ngoài. Bên cnh hai k nng chính là c và Nghe, hc viên còn đc đan xen thêm các hot đng làm vic nhóm, thuyt trình, vit lun nhm nâng cao kh nng Nói (Speaking) và Vit (Writing) v vn đ thuc lnh vc k toán, kim toán. Hc viên s tip nhn các mng kin thc theo ni dung ca cun ―Reading Comprehension‖ di đây. Mi thc mc v chng trình hc xin vui lòng liên h BST đ đc gii đáp! [...]... STEP TRAINING English for Accounting and Auditing LESSON 4 BASIC ACCOUNTING CONCEPTS AND PRINCIPLES Accounting follows a certain framework of core principles which makes the information generated through an accounting system valuable Without these core principles accounting would be irrelevant and unreliable These principles are the building blocks that form the basis of more complex and specialized... 0972.202.138 15 BIG STEP TRAINING English for Accounting and Auditing Relevance requires that the financial accounting information should be such that the users need it and it is expected to affect their decisions Reliability requires that the information should be accurate and true and fair Relevance and reliability are both critical for the quality of the financial information, but both are related... line items and which ones are aggregated with others Substance Over Form While accounting for business transactions and other events, we measure and report the economic impact of an event instead of its legal form This is called substance over form principle Substance over form is critical for reliable financial reporting It is particularly relevant in case of revenue recognition, sale and purchase... TRAINING English for Accounting and Auditing The accounting equation is the rule of accounting which is that the assets and aggregate of the capital and the liabilities of a business must always be equal The accounting equation holds at all times life of business When the transaction occurs, the total assets of business may change, but the accounting equation will remain in balance To better understand... Understandability Concept Understandability is one of the four qualitative characteristics of financial accounting information Understandability refers to the quality of financial information which makes it understandable by people with reasonable background knowledge of business and economic activities Understandability requires the information presented in financial reports to be concise, complete and. .. presentation The information should be presented so as to facilitate the user of the information We ADD VALUE to your packaging process! Hotline: 0972.202.138 17 BIG STEP TRAINING English for Accounting and Auditing However, understandability never prescribes any complex information to be omitted altogether due to its underlying difficulty in understanding It just requires us to disclose the information systematically... and derivatives are specialized instruments which require rigorous understanding of finance to properly understand the underlying economics In such complexity we cannot omit the disclosure because it is not easily understandable Comparability Principle Comparability is one of the key qualities which accounting information must possess Accounting information is comparable when accounting standards and. .. us to keep the accounting equation always in balance, because every financial transaction gives rise to two accounting entries, one a debit and the other a credit We ADD VALUE to your packaging process! Hotline: 0972.202.138 8 BIG STEP TRAINING English for Accounting and Auditing Double-entry accounting has the following advantages over single-entry: - Accurate calculation of profit and loss in complex... Employee benefits expense Depreciation and amortisation expense Other expenses Total expenses Profit before tax We ADD VALUE to your packaging process! Hotline: 0972.202.138 x x x x x x x (x) x 27 BIG STEP TRAINING English for Accounting and Auditing The second form of analysis is the or method and classifies expenses according to their function as part of cost of sales or, for example, the costs of distribution... specialized principles called GAAP or generally accepted accounting principles such as the International Financial Reporting Standards, US GAAP, etc They deal with matters like accounting for revenue, accounting for income taxes, accounting for business combinations, etc These principals include: Accrual concept Business transactions are recorded when they occur and not when the related payments are received . BST đ đc gii đáp!