会计英语--会计师与企业

在经济全球化的大背景下，“走出去”并实现 国际化成为中国企业战略发展的必然选择，不少中 国企业已经在全球化过程中有不俗的表现，并逐渐 登上世界经济的舞台中心，在行业中发挥着影响力 。一个“世界级”水平的财务架构，能够帮助企业 应对复杂多变的外部环境，整合全球财务资源，所 以会计作为“国际通用商业语言”，是中国企业“ 走出去”不可或缺的重要支持。目前商业模式的创 新、财务共享服务的推进与财务机器人的出现使企 业的管理以及财务工作面临巨大的变革，传统职业 道路的发展模式以及企业吸引和培养财会人才的方 式都已经不再适用。应此变革，李娜主编的《会计 英语--会计师与企业》介绍了企业与企业组织框架 、商业的关键影响因素、会计的功能、财务报告、 审计、商事法规、公司治理等八个单元的专业知识 。在设计上，结合当前的时事热点及案例进行知识 引入及分析，引导读者理解社会经济背景中的专业 信息，扩展国际化视野，拓宽财务的专业知识。此 外，本书还融入了国际会计领域的各类准则，很适 合会计人员为参加国际资质证书考试打基础，为计 划去海外攻读财会类专业的人员提供知识储备。

Unit 1 Business Organizational Structure, Governance and Management Case 1.1 The significance of organization 1.1.1 Organizations in common 1.1.2 Organizations emstence value 1.1.3 Organizations difference 1.1.4 Organizations function 1.2 Organization patterns 1.2.1 Profit vs.non-profit 1.2.2 Private vs.public 1.2.3 The private business 1.2.4 The public business 1.2.5 NGOs 1.3 The organization structure 1.3.1 Organization components 1.3.2 Functional departmentation 1.3.3 Different types of structure 1.4 The functions of organization departments 1.5 Corporate governance and social responsibility 1.5.1 Principles of corporate governance 1.5.2 Corporate governance developments 1.5.3 Role of the board 1.5.4 Reporting on corporate governance Review questions Multiple choice questions Research and discussion case Unit 2 Key Environmental Influence Case 2.1 The objectives of the economy 2.1.1 Income and expense flows 2.1.2 The circulation of income 2.2 Economic influence factors 2.2.1 The national economic multiplier 2.2.2 Inflation 2.2.3 Unemployment 2.2.4 The government influences 2.2.5 Monetary policy 2.3 Political, employment protection, social and demographic factors 2.3.1 Political and legal factors 2.3.2 Employment protection 2.3.3 Social and demographic factors 2.4 Technologies factors 2.4.1 Organization structure 2.4.2 IT effects on organization 2.4.3 IT and the employee/employer relationship 2.4.4 Outsourcing 2.5 Competitive factors 2.5.1 New entrants' threat 2.5.2 Substitute products threat 2.5.3 Customers bargaining power