会计英语教程主讲人沈全芳.ppt

会计英语教程主讲人：沈全芳,Lesson1Accounting,教学步骤：1.布置学生预习课文2.学单词3.翻译课文Newds,PhrasesAndSpecialTermsaccounting会计；会计学entity主体，实体，个体event事件，事项financial财务的，理财的；财政的，金融的monetary货币的,risk风险，危险loan贷款，放款tradeassociation同业公会stockexchange证券交易所financialposition财务状况operatingresults经营成果,基本句型：1.bewellinformedaboutsth精通某事2.berightlyinformed得到正确的认识3.itissaidthat据说itisreporteditisannounced,Lesson2GenerallyAcceptedAccountingPrinciples,教学步骤：1.复习2.学单词3.翻译课文Newwordspractice实践；练习；惯例commerce商业，贸易；社交，交流principle原则，原理assumption假定，设想；担任，承担postulate要求，假定,revenue收入，岁入，税收measure脊梁，衡量，测定authority权威，权威性；授权，代理权feedback反馈submit呈报，报送issue颁布，公布，发布fairly公正地，公允地,基本句型,inthesenseofnotonlybutalsoneithernoreitherorinordertoinorderthat,翻译课文,Lesson3TheAccountingSystem,教学步骤：复习单词学习新单词、课文翻译,Newwords,PhraseAndSpecialTerms,affect影响，感动accountingsystem会计系统；会计制度equity权益，产权debt债务；借款，欠款creditor债权人，债主payable应付的claim要求权；索赔权,dissolve解散cash现金，现款balance余额，结余；差额；平衡amount金额；合计；共计credit信用；信誉；贷方，贷项material原料，材料，物资captial资本，首都,基本语法,非限制性定语从句状语从句宾语从句从句的引导词,翻译课文,HomeworkPage18ReadingMaterial1,Lesson4AccountingCycle(1),教学步骤：预习生词、课文复习学新单词、课文,Newwords,accountingcycle会计循环businessdocument业务凭证sourcedocument原始凭证joural日记账，序时长；期刊、杂志post过账posting过账ledger分类账,Trialbalance试算平衡表Debit借方，借项Credit贷方，贷项Invoice发票Purchaseorder定购单，购货订单Check支票；账单Entry记录，分录；入账；报单；词条,翻译课文,Lesson5AccountingCycle(2),NewwordsAdjust调整Adjustment调整Netincome净收益Close结账Apportion摊派，分派，分摊Accrue应计，计提,Expire期满，终了Benefit利益，好处Insurance保险，保险费Premium保险费Inventory存货，盘存Receipt收入，收到Salary工资，薪水,Lesson6AccountingCycle(3),NewwordsFacilitate促进，Interim期间的，中期的Netloss净亏损Reverse颠倒，翻转Balancesheet资产负债表Incomestatement损益表,FormatComplete:finish完成Extend延伸，转入Colum拦，柱CurrentyearOffsetting抵销的Optional可以任选的,Translation,homework,Lesson9CashAndTemporaryInvestment,NewwordsCriterion标准Disclose揭露，揭发Cashonhand库存现金Outstanding显著的Replenish补足，补充Aggregate加总的，总计的,translate,Lesson10receivables,NewwordsAdvances垫款Subidiary子公司Guarantee保证，担保Sustain证实，证明Baddebt坏帐，呆帐Writeoff注销,基本句型,ItissuggestedthatItisorderedthatItisrequiredthat,translation,Lesson11Inventories,NewwordsInventory存货Costing成本计算，成本计价Costflow成本流动Inflation通货膨胀Footote脚注Replenish补充，补足,Translate,Lesson12TangibleAssetsandTheirDepreciation,教学步骤；复习自学单词、短语翻译课文,Lesson16Long_TermInvestment,NewwordsCostmethod成本法Equitymethod权益法，产权法Parentcompany母公司Transferfee转让手续费Broker经纪人，代