会计英语备课教案.doc

会计英语备课教案Unit OneI. Preview Q: What is accounting? Is it different with bookkeeping？II. Language Points:1. Accounting: 会计，会计学 Accountancy: 英国用词，与accounting词义相同 Accountant: 会计员，会计师 Account: 账户，会计科目Oxford Dictionary of Accounting: The process of identifying, measuring, recording, and communicating economic transactions. Measurement is normally made in monetary terms.Textbook: Accounting is an information system necessitated by the great complexity of modern business. 会计是由于现代企业的巨大复杂性而成为必要的信息系统 Textbook: Accounting is often described as an information system. It is the system that measures business activities, processes information into reports and communicates these findings to decision makers Dong Cai Textbook: Accounting is a process of recording, classifying, summarizing, and interpreting of those business activities that can be expressed in monetary terms.2Specialize: 专门研究 n. Specialist: 专家3Qualified: adj.1) Having the appropriate qualifications for an office, a position, or a task. 有资格的 Are you qualified to doctor? 你有资格当医生吗？ 2) Limited, restricted, or modified 有限的，受限制的，有条件的 She gave qualified agreement. 她表示有条件的同意。Qualify: v. To make competent or eligible for an office, a position, or a task（使）具有资格Qualification: n. 资格，条件 Overqualified: adj. Educated or skilled beyond what is necessary or desired for a particular job. 资历过高的：受的教育或掌握的技能超过了某特定工作的需要的4Advance: v. 1) To raise in rank; promote. 提升，晋升：在职务上提高；提拔 2) To put forward; propose or suggest 提出，提议；提议或建议 advanced a novel theory during the seminar 在讨论会上提出新奇的理论 a. Made or given ahead of time 预先的：提前完成或提前给予的 an advance payment 预付款项5. Campaign: 1) A series of military operations undertaken to achieve a large-scale objective during a war: 战役 2) An operation or series of operations energetically pursued to accomplish a purpose. 活动 Champaign: n. A stretch of level and open country; a plain原野，平原 Champion: n. One that wins first place or first prize in a competition. 冠军 Champagne: n. A sparkling white wine produced in Champagne. 香槟酒6. Launch: v. 1) To set or thrust (a self-propelled craft or projectile) in motion 发射 launch a rocket 发射火箭2) To set going 发动 launch a career 开创一项事业 3) To introduce to the public or to a market 推出（新产品） launch a new perfume 推出新型香水7. Competent: a. Properly or sufficiently qualified; capable 胜任的：合适或足以胜任的；有能力的 Competence=Competency: n. The state or quality of being adequately or well qualified; ability 能力8. Methodology: n. 方法学，方法论 It can properly refer to the theoretical analysis of the methods appropriate to a field of study or to the body of methods and principles particular to a branch of knowledge. In recent years, however, methodology has been increasingly used as a pretentious substitute for method in scientific and technical contexts. Methodology 可指对一个学科的研究方法进行的理论分析， 也可指一个学科特有的一整套方法与步骤。 然而，近些年来，在科学、技术语境中，methodology 越来越多地被用做颇带炫耀夸张色彩的 method 的替换词。9. Fundamental: n. Something that is an essential or necessary part of a system or object. 基础：系统或事物极其重要或必不可缺的部分a. Of or relating to the foundation or base; elementary 基础的：基础或基本的或与此有关的；根本的：the fundamental laws of the universe 宇宙间的基本规律10. Fiscal: a. of or relating to finance or finances财政的；财务的 11. In comparison with: adv. 与比较12. Bookkeeping: n. The practice or profession of recording the accounts and transactions of a business. 登录账目，簿记 Bookkeeper: n. 簿记员 Typer:（口）打字员 Typist: 打字员 Typewriter: 打字机13. Data: n. 数据（复数形式） datum: 数据的单数形式14. Sophisticated: a. 1) Very complex or complicated 非常复杂精密或尖瑞的 the latest and most sophisticated technology 最新最尖端的技术 2) Having acquired worldly knowledge or refinement; lacking natural simplicity 老于世故的 Sophisticated mind 思想成熟15. Major: a. Greater than others in importance or rank 主要的，较重要的 a. & n. 1) Law Having attained full legal age 法律 成年的：达到法定年龄的 Law One who has reached full legal age. 法律 成年人：达到法定年龄的人2) Of or relating to the field of academic study in which a student specializes. 主修的，专攻的：和一个学生专门研究的学术领域有关的 A field of study chosen as an academic specialty. 专业，主修课：选作学术专业的一个研究领域16. Jurisdiction: n. 1) Authority or control 管辖权 islands under U.S. jurisdiction受美国管辖的岛屿2) The territorial range of authority or control管辖区域3) The extent of authority or control权限：管辖或控制的范围 a family matter beyond the schools jurisdiction 在学校管辖范围之外的家庭事务 within sb.s jurisdiction在某人的权限之内 outside (beyond) sb.s jurisdiction在某人的权限之外17. Equivalent: n. 相等物 Some American words have no British equivalent. 美国英语的一些用法在英国英语中没有对等的词。 a. Equal, as in value, force, or meaning. 相等：在价值上、效果上、意义上相当、对等He changed his pounds for the equivalent amount of dollars.他把英磅换成了等值的美元。18. Provision: n. A preparatory action or measure 准备 It is an amount set aside out of profits in the accounts of an organization for a known liability (even though the specific amount might not be known) or for the diminution in value of an asset. Common provisions are for bad debts and for depreciation and also for accrued liabilities.19. Executive: a. Of, relating to, capable of, or suited for carrying out or executing 执行的，实行的：具有、关于、有能力或适合执行或实行的 n. 1) A person or group having administrative or managerial authority in an organization 执行者 2) The chief officer of a government, state, or political division 管理人员：政府、州或行政部门的主要官员 3) The branch of government charged with putting into effect a countrys laws and the administering of its functions. 行政部门：政府中负责使国家的法律生效并执行其功能的部门20. Controller: In the USA, the chief accounting executive of an organization. The controller will normally be concerned with financial reporting, taxation and auditing but will leave the planning and control of finances to the treasure. 主计长，会计主任，或称chief accountant。也可以拼写为comptroller, Controller通常用于较大的企业单位, 是由董事会任命，直接受财务副总经理的领导，负责一个企业的会计工作，包括财务会计、成本会计、内部审计、预算编制、税务报告和财务分析等内容，必须熟悉有关电子数据处理的技术。 Comptroller: The title of the financial director in some companies or chief financial officer of a group of companies. The title is more widely used in the USA than in the UK. 与controller的词义和读音均相同，实际上是一种错误拼法。或指政府部门的审计师。 Treasurer: A person who is responsible for looking after the money and other assets of an organization. This may include overseeing the provision of the organizations finances as well as some stewardship over the way in which the money is spent. 财务长，财务主任 Treasurer是企业的高级财务管理人员，负责保管企业的资产，并负责筹措和控制资金的使用。有的企业财务长和主计长(controller)是由一个人承担的，有的企业是由两个人担任，以贯彻钱账分管的原则。Unit TwoThe Conventions of Contemporary Accounting (1)Accounting convention 会计常规是会计中所使用的方法和程序，通常是由习惯形成而未经过政府法规或会计团体，例如美国注册公共会计师协会记原则委员会（APB）， 财务会计准则委员会（FASB）等所公布的会计程序和会计方法与会计准则（Accounting Standard）和会计原则（Accounting Principle）的词义相对照。Some important accounting principles:Business entityObjectivity (reliability) principleCost principleGoing-concernStable-monetary-unitTime period principleRevenue recognition principleMarching principleFull-disclosure principleConsistency principleMateriality principleConservatism principleII. Language Points:1. Convention: n. 1) General agreement on or acceptance of certain practices or attitudes 惯例，习俗：对某种惯常做法或态度的一致同意或接受认可 By convention, north is at the top of most maps. 依照惯例，北方位于大多数地图的顶端2) A practice or procedure widely observed in a group, especially to facilitate social interaction; a custom: 一个团体中普遍遵循的惯常做法或程序，尤指有助于社会交往的规矩；风俗 the convention of shaking hands 握手的习俗3）A formal meeting of members, representatives, or delegates, as of a political party, fraternal society, profession, or industry 会议：某一政党、兄弟会、行业或工业的成员，代表或代表团员出席的正式会议Revealed: 1)to make know 2) to show sth. or allow展示 显示 揭露 Pattern: the way in which sth happens and develops （事情发生或发展） 方式，形式2. Likely: a. 1) Possessing or displaying the qualities or characteristics that make something probable 可能的：具有或显示使某事成为可能的特征或品质 They are likely to become angry with him. 他们有可能对他发怒。2) Apt to achieve success or yield a desired outcome; promising: 有希望的：倾向于成功或得到预定效果的；有指望的 a likely topic for investigation. 前景可观的调查主题 3) Attractive; pleasant 漂亮的；有吸引力的 found a likely spot under a shady tree for the picnic 在树荫下找到了宜人的野餐的好地方3. Principal: a. First, highest, or foremost in importance, rank, worth, or degree; chief 重要的，首要的 the principal rivers of a country 一个国家的主要河流 Once the principal contradiction is grasped, all problems will be readily solved. 一旦抓住了主要矛盾,一切问题就迎刃而解。 n. 1) The capital or main body of an estate or a financial holding as distinguished from the interest or revenue from it. 本金，资本：财产或金融资产的资本或主体，区别于由它得来的利息或收益 2) One who holds a position of presiding rank, especially the head of an elementary school or high school. 首长，负责人：处于最高地位的人，尤指小学或高中校长4. Self-contained: a. 1) Constituting a complete and independent unit in and of itself 自足的，独立的：形成完整的、独立的整体的 a self-contained retirement community 独立自足的退休团体 a self-contained dictionary 独立成套的字典 2) Keeping to oneself; reserved 沉默寡言的；有自制力的emplored: 1.)To engage the services of; put to work:雇用;使工作：agreed to employ the job applicant.同意雇佣这位求职者2）To put to use or service.投入使用或服务于5. Result from: 因而产生 The accident resulted from a defective brake. Result in: 引起 The accident resulted in three deaths.6. Repayment: 偿还，偿付，指本金的偿还 Payment: 支付，付款，以一项货币支出清偿一项债务7. Outstanding: a. 1) Still in existence; not settled or resolved 未完成的：仍然存在的；未决定或未解决的 outstanding debts 有待偿还的债务 a long outstanding problem 长期悬而未决的问题 2) Publicly issued and sold 已公开发行且出售的 outstanding stocks and bonds 已发行的股票和债券 3) Standing out among others of its kind 杰出的：在同类中显著的8. Deficiency: n. 1) The quality or condition of being deficient; incompleteness or inadequacy 缺点，缺陷：不完善的性质或状况；不完整或不充足 2) A lack or shortage, especially of something essential to health; an insufficiency 缺乏，缺少：不足，尤指对健康十分必需的东西；不够 a nutritional deficiency 营养缺乏9. Prescription: n. 1) Something prescribed as a rule 法令，规则：作为条例而规定的东西 2) A written order, especially by a physician, for the preparation and administration of a medicine or other treatment 处方，药方 a prescription drug 处方药 a prescription pad 医用棉垫10. Capricious: a. Characterized by or subject to whim; impulsive and unpredictable 多变的；反覆无常的；任性的 His wife is very capricious. 他妻子非常任性。11. Comply: v. To act in accordance with anothers command, request, rule, or wish 遵从：按照别人的命令、要求、规矩或希望去做 常与with连用 The patient complied with the physicians orders. 病人遵从医生的嘱咐Unit ThreeI. Preview Q:II. Language Points:1. Revenue: n. 1) 收入，营业收入 指企业产品和劳务的销售收入，以及利息、股利和租金等收入2) 岁入，税收 在政府会计中，指政府的各项税收收入。美国政府岁入的主要来源是所得税和财产税等直接税，其次是货物（消费）税和营业（销售）税等间接税。2. Curb: n. 1) A concrete border or row of joined stones forming part of a gutter along the edge of a street. 路缘：形成街道边沿一部分的排水沟的明确界限或砌成的一排石头 2) Something that checks or restrains 抑制物，限制物 High interest rates put a curb on spending. 高利率抑制了消费 v. 1) To check, restrain, or control as if with a curb 抑制、限制或控制3. Published accounts:公开帐户 Accounts of organizations published according to UK law. The most common, according to the UK Companies Act (1985), are the accounts of limited companies, which must be provided for their shareholders and filed with the Registrar of Companies at Companies House, Cardiff. The accounts comprise the balance sheet, the profit and loss account, the statement of sources and application of funds, the directors report, and the auditors report. In the case of groups of companies, consolidated accounts are also required. Small companies and medium-sized companies, as defined by the Act, need not file some of these documents.4. Credit note: A document expressing the indebtedness of the organization issuing it, usually to a customer. When goods are supplied to a customer an invoice is issued; if the customer returns all or part of the goods the invoice is wholly or partially cancelled by a credit note. 英国用词。卖主用以通知买主的文件。由于多计货价错误、退货或折让而贷记（减少）应收账款账户。与借项通知单（debit note）的词义相对照。5. Material:。 Of, relating to, or composed of matter. 物质的，由物质组成的 pl. 物质实体6Debt. 1.Something owed, such as money, goods, or services. 债务前的钱，货物或服务。2An obligation or liability to pay or render something to someone else. 义务偿还他人某物的义务和责任。3 The condition of owing: 负债的状态 a young family always in debt. 总是负债的年轻人的家庭。4An offense requiring forgiveness or reparation; a trespass. 罪 过失要求原谅或补偿的罪等，过失7. Unfavorably: adv. 不利地 Favorable: a. Advantageous; helpful 有利的；有助的 favorable winds 顺风 favorable weather for working outside 有利于室外工作的天气8. Plant and equipment: 指企业在生产过程中所使用的固定资产。其中包括土地、厂房、机器设备、运输工具等。更常用的名称是财产、厂房和设备(property, plant and equipment)9. Sundry: a. various 各式各样的 Sundry account: 杂项账户。销货分类账或进货分类账的一个账户。用以记录一些小额的材料或商品购销业务。Unit FourI. Preview Q: What are assets, liabilities and owners equity? What is accounting equation?II. Language Points:1. Definitions of asset, liability and owners equity (Oxford D.O.A): Assets: A source of future economic benefits obtained or controlled as a result of past transactions or events. Liability: An obligation to transfer economic benefits (generally money) as a result of past transactions (e.g. the purchase of a fixed asset) Owners Equity:The funds of an organization that have been provided by its owners, i.e. its total assets less its total liabilities. The balance-sheet value of the owners equity is unlikely to be equal to its market value. The relationship between the three basic accounting elements assets, liabilities, and owners equity is expressed in the accounting equation, shown as follows:Assets = Equities Creditors Owners Assets = Liabilities + Owners Equity Any activity of a business which affects the accounting equation is a transaction. 2. Hold good: 有效，能成立 This law holds good. My promise to visit you next summer holds good.3. Supplies: 物料，辅料 指零星用品。即较次要的，价值较低的材料。或指文具和纸张等办公用品。4. On account (On credit): 赊账 指进行一项进货或销货业务，在交货后的一定时期才付款。一项销货（进货）在赊账时，记应收账款（应付账款）的借方（贷方）。 Open account: 1未清账任何应收应付账户的借方或贷方余额不等于零。2赊账或称charge account。指赊购和记账交易。赊账是商业信用(trade credit)的一种主要方式。5. Cumbersome: a. Difficult to handle because of weight or bulk 难处理的：因沉重或体积大而难处理的Cumber: v. To hamper or hinder, as by being in the way 妨碍，阻碍：妨碍或阻碍，如挡在路上Key points to remember: The assets of an entity are the things of value that it owns. The sources of funds used to acquire assets are: Liabilities and Equity Liabilities are sources from creditors. Equity consists of (1) funds obtained from equity investors, who are owners; and (2) retained earnings, which result from the entitys profitable operation. Creditors have a strong claim on the assets. They can sue if the amounts due them are not paid. Equity investors have only a residual claim. Total assets equal the total of liabilities plus equity. This is the dual-aspect concept.Accounting ElementsBefore the accounting process can begin, the organization must be defined. A business entity could be an individual, association, or other organization that engages in business activities. This definition separates personal from business finances of an owner. The three basic accounting elements are assets, liabilities, and owners equity. They exist in every business entity.Assets. An item of value that is owned and will provide future benefits is called an asset. Such items include cash, office supplies, office equipment and land. Another type of asset is an account receivable. This is an unwritten promise by a customer to pay for services rendered. Three main categories of assets:Current assert: cash, temporary investments, accounts receivable, inventory, prepaid expensesLong-term investments: shares, bonds, long-term notes receivable, landFixed asset are divided into tangible and intangible. Tangible fixed assets are those used in the production or sale of other assets or services, are material in amount, and benefit more than one accounting period. Some firms use alternative terminology such “Property, plant, and equipment,” “Land, buildings, and equipment,” or “Plant assets” as balance sheet classification for fixed assets. An important feature of all tangible assets other than land is that they are subject to depreciation. Intangible fixed assets are long-term fixed assets that have no physical existence but have value because of the right conferred as result of their ownership and possession. Examples include goodwill商誉 patents,专利权 trademarks, copyrights, and franchises.特许经销权，专营权。Liabilities. A liability is an amount owed to another business. Liabilities are usually paid in cash. The most common liability is accounts payable. An account payable is an unwritten promise to pay at a later date. Two main categories of liabilities:Current liabilities are debts or other obligations that must be paid or liquidated within one year or within one operating cycle from the balance sheet date. The payment or liquidation of these liabilities usually requires using current assets or incurring new current liabilities. Examples include accounts payable, notes payable, wages payable, taxes payable, interest payable, and unearned revenues.预收收入Long-term liabilities are not due and payable for a comparatively long per