The accounting manag

ACCOUNTING IS MORE THAN NUMBERS Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joint-stock companies. When you think of accounting, you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your own business, though, those numbers come to mean the world to you because they give you the record of how much money you’ve earned or lost. Actually, accounting is not simply about strange dollar amounts or boring numbers; they’re your sales figures, your costs, and your profits. In other words, accounting is a language of business. Once you know how to work with those numbers, how to read those numbers and how to read the story they tell, you will be able to manage your business toward greater success.

1. Accounting could date back to about ()years ago.

A. 7,000

B. 6,000

C. 5,000

2. People in the old days relied on old accounting methods to record ().

A. how much money they had

B. management of their business

C. the growth of crops and herds

3. Accounting has greatly changed with the development of ().

A. crops and herds

B. joint-stock companies

C. internet companies

4. Accounting is very important in your business because it shows ().

A. how much money you’ve earned or lost

B. pages full of tables and numbers

C. strange dollar amounts or boring numbers

5. According to the writer, accounting is ().

A. a language of business

B. your sales figures, your costs, and your profits

C. Both A and B

Accounting is More Than Numbers

Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joint-stock companies.

When you think of accounting, you may find pages of tables and numbers. That image doesn't usually give you too much excitement. When you have your own business, though, those numbers come to mean the world to you because they give you the record of how much money you've earned or lost.

Actually, accounting is not simply about strange dollar amounts or boring numbers; they're your sales figures, your costs, and your profits. In other words, accounting is a language of business. Once you know how to work with those numbers, how to read those numbers and how to read the story they tell, you will be able to manage your business toward greater success.

21. Accounting could date back to about()years ago.

A. 7,000

B. 6,000

C. 5,000

22. People in the old days relied on old accounting methods to record().

A. how much money they had

B. management of their business

C. the growth of crops and herds

23. Accounting has greatly changed with the development of().

A. crops and herds

B. joint-stock companies

C. internet companies

24. Accounting is very important in your business because it shows().

A. how much money you've earned or lost

B. pages full of tables and numbers

C. strange dollar amounts or boring numbers

25. According to the writer, accounting is().

A. a language of business

B. your sales figures, your costs, and your profits

C. Both A and B

You are the administrator of a Windows 2000 network. You need to store secured files for your company's accounting and legal departments on a Windows 2000 Professional computer.

You want to accomplish the following goals:

1. Enable users in both departments to access their own files from the network

2. Enable users in the accounting department to view the legal accounting department's documents

3. Prevent users in the legal department from being able to view the accounting department's documents

4. Enable managers within the company to access and modify both the accounting and the legal department's files

You take the following actions:

1. Create two shared folders named Accounting and Legal

2. Create three groups named Accounting, Legal, and Management

3. Allow the Accounting group modify permission on the Accounting folder

4. Allow the Legal group modify permission on the Legal folders.

5. Allow the Management group modify permission on both the Accounting and Legal folders.

Which result or results do these actions produce? (Choose all that apply)

A．Users in both departments can access to their own files from the network.

B．Users in the accounting department can view the legal department's documents.

C．Users in the legal department cannot view the accounting department's documents.

D．Company managers can access and modify both departments' files.

Primary users of accounting information are accountants.()

PURPOSE OF ACCOUNTING Every company has an accounting office or a finance department that looks ()its accounting details. An accounting department is the backbone(脊梁)of every business. It records all the business transactions(交易), and keeps a track(记录) of the incomes(收入) and expenses(支出)of the business. The accounting department also helps to determine the correct financial position and standing of the business. For a systematic(系统的)and ()recording of transactions, accounting is important. The purpose of accounting is recording all the transactions honestly and accurately in the “Books of Accounts(账本)”. The accounting process can be defined ()“the process that begins when the transaction takes place and ends ()the transaction is recorded in the books of accounts”. It includes a series of steps that ()to analyze(分析)and record the business transactions for a particular period.

1.A. forB. afterC. up

2.A. accurateB. simpleC. correct

3.A. toB. atC. as

4.A. whenB. whichC. what

5.A. useB. is usedC. uses

A.managerial accounting and financial accounting

B.managerial accounting and environmental accounting

C.forensic accounting and financial accounting

D.financial accounting and tax accounting systems

听力原文：M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.

W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.

Q: What are the important elements of a bank's internal control system?

(15)

A．Accounting basis.

B．Cash basis accounting.

C．Accounting control.

D．The chart of accounts of a bank.

The Managers shall establish an accounting system which meets the requirements of ______ and provide regular accounting services，supply regular reports and records．

A.the Owners

B.Shippers

C.Charterers

D.Carriers