會計專業英語資料(doc 15頁)

會計專業英語資料內容提要：
Financial information about a business is needed by many outsiders These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results.
許多企業外部的人士需要有關企業的財務信息，這些外部人員包括所有者、銀行家、其他債權人、潛在投資者、工會、政府機構和公眾，因為這些群體對企業投入了資金，或享有某些利益，所以必須得到企業財務狀況和經營成果信息。
Unit 2
Each proprietorship, partnership, and corporation is a separate entity.
每一獨資企業、合夥企業和股份公司都是一個單獨的主體。

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