金融英语课件(unit 3)

金融专业英语 FinanceEnglish UnitThreePartAABalanceSheet 教学目的与要求 Teachingtargets helpstudentsknowclearaboutthecomponentsincludedintheBalanceSheet studysomespecializedwordsandexpressionsrelatedtotheBalanceSheet somenewbasicEnglishvocabulary教学重难点 Emphasesanddifficultpoints someimportantvocabulary balancesheet fixedasset tangibleasset currentasset currentliability accruedassets tradecredit accrual non currentliabilities redundancypayments called upsharecapital revaluationreserve etc generous owe to allowfor retain provision redundancy premium confirm accountfor ThecomponentsofaBalanceSheet theunderstandingabouttheclassificationofassetsandliabilities Theprincipleofmakingabalancesheet assets liabilities owner sequitiesCurrentassets fixedassets currentliabilities non currentliabilities owner sequities LanguagePoints 语言点 1 generousadj 慷慨的 大方的generouswithone smoney用钱大方心地高尚的 无偏见的agenerousmind spirit高尚的心 精神2 owev owesth tosb 欠某人债 将某事物归因或归功于某人Heowes 50tohisfather 他欠他父亲 50 Heoweshissuccessmoretoluckthantoability 他认为他的成功靠运气而不是自己能力 3 allowforsb sth 在计算 估计 考虑时包括某人 某事Iwilltakeyouhalfanhourtogettothestation allowingfortrafficdelays 把路上的耽搁算进去 你要半小时才能到车站 LanguagePoints 语言点 4 retainv 保持 保留weretainedtheoriginalfireplacewhenwedecoratedtheroom 我们装修房间时保留了原来的壁炉 5 provisionn 供应 供给 提供Thegovernmentisresponsiblefortheprovisionofmedicalservices Provisionfor againststh 为将来或万一作的 准备Provisionforhiswifeandchildren为妻子儿女的将来所作的准备Provisionagainstpossibledisaster为防备可能发生的灾难而采取的措施 LanguagePoints 语言点 6 redundancyredundantadj 不必要的 多余的 冗繁的e g aparagraphwithoutaredundantword无一冗词的一段文字 工人 被解雇的 失业的become bemade findoneselfredundant成为冗员被裁redundancyn 人浮于事 裁员ahighlevelofredundancyamongunskilledworkers非熟练工人的大量裁减裁减的工人200redundancieswereannouncedintheshipyards LanguagePoints 语言点 7 premiumn 保险费Yourfirstpremiumisnowdue 你第一期保险费到期 额外费用 津贴 奖金 花红Apremiumof2percentispaidonlong terminvestment 对长期投资者可获2 的奖励 atapremium溢价sharesaresellingatapremium 股票溢价出售 LanguagePoints 语言点 8 confirmvt 使更坚定 使更坚固Yourbehaviorhasonlyconfirmedinmyopinionofyou 你的行为反而更坚定了我对你的看法 进一步 证实Itisconfirmedbyexperience 这已为经验所证实 conformto遵守 符合Agoodcitizenisexpectedtoconformtothelawofhiscountry 一个公民应遵守国家的法律 9 accountfor作某事物的解释 解释某事物的原因e g Hisillnessaccountsforhisabsence 他因病缺席Pleaseaccountforyourdisgracefulconduct 请对你的可耻行为作解释 ExercisesandKeytoexercises 1 1 资产负债表balancesheet2 固定资产fixedasset3 无形资产intangibleasset4 流动资产currentasset5 应计收入accruedincome6 流动负债currentliabilities7 商业信贷tradecredit8 增值税valueaddedtax9 中长期借medium termandlong termborrowing10 实收股份资本called upsharecapital 2 ADBCB 3 Questions WhatarethecomponentsofaBalanceSheet UnitThreePartBFinancialStatements 教学目的与要求 Teachingtargets 1 tohelpstudentstounderstandthepurposes functionsandtypesoffinancialstatements especiallythetypesoffinancialstatements 2 tohelpstudentstogetfamiliarwiththespecialEnglishwordsandexpressionsaboutfinancialstatements教学重难点 Emphasesanddifficultpoints someimportantvocabulary financialstatement revenuesandexpenses statementoffinancialposition balancesheet incomestatement statementofcashflows statementofowner sequity netincome netloss capitaltransactionthetypesoffinancialstatements Someimportantspecialvocabularyandexpressions eg balancesheet incomestatement statementofcashflows netloss expense expenditure asof revenue income Openingremarks 90 oftherightdecisioncomesfrominformationandtherestfromjudgment Question Inanentity wheredoestheinformationcome accountants information thefinancialinformationisthemostimportantonethefinancialinformationisalwaysreportedtothemanagersbytheaccountantsinthefinancialstatements whicharetheformalwrittenpapers Typesoffinancialstatements BalancesheetTheincomestatementThestatementofowner sequityStatementofcashflowsStaticstatements balancesheetDynamicstatements incomestatement statementofowner sequity statementofcashflows 1 Balancesheet listsalltheassets liabilities andowner sequityofanentityasofaspecificdate usuallytheendofamonthorayear Likeasnapshotoftheentity 2 Theincomestatement presentsasummaryoftherevenuesandexpensesofanentityasofaspecificperiodoftime suchasamonthorayear Likeamovingpictureoftheentity 3 Thestatementofowner sequity presentsasummaryofthechangesthatoccurredintheowner sequityoftheentityduringaspecifictimeperiod suchasamonthorayear Increasesinowner sequityarisefrominvestmentsbytheownerandfromnetincomeearnedduringtheperiod Decreasesresultfromwithdrawalsbytheownerandfromanetlossfortheperiod 4 Statementofcashflowsprovidesthein flowandout flowofcashandcashequivalentsofanequityinaspecificaccountingperiod LanguagePoints 语言点 1 accountn 账单 账目keeptheaccounts记账 open closeanaccount开 结束户头 report报告 叙述eg Shegavethepoliceafullaccountoftheincident 她把事件向警方作了详细叙述 accountant会计师 会计员accounting会计学 会计2 revenue incomen 收入publicrevenue公共收入arevenuetax财政税difference revenuereferstoacountry s butincomealwaysreferstoaprivateperson seg Thegovernment srevenueismadeupchieflyofthemoneywepayintaxes Whatisyourincomefromyourjob LanguagePoints 语言点 3 minus减 减去Sevenminusthreeequalsfour Deduct减去 扣除Taxisdeductedfromyoursalary 税款从薪金中扣除 加 add plus减 minus乘 multiply除 divide4 specific specialspecial 特殊的 专门的specialist专家 specialize专攻specific 特定的 具体的 明确的specifyv 具体指定aspecificstyle独特风格foraspecificpurpose为了特定用途aspecificdemand具体要求specification明确说明specific generalconcrete abstract LanguagePoints 语言点 5 expensen 花费 代价 开销anexpenseoftime energy cash时间 精力 现金的花费 Anannualholidayisabigexpense 一年一度的假日是一笔大开销 Expense expenditureEg MostchildreninGreatBritainareeducatedatthepubicexpense attheexpense负担其费用attheexpenseofsb 花某人的钱 由某人负担费用Itisreportedthatthecitygovernmentcompletedtheprogramsatgreatexpense 以很大费用 以很高代价 Expenditure花费 支出 Thismonth sexpenditure 正式用语 expendexpenditure普通用语 spendexpenseexpenditureoneducation教育经费 revenueandexpenditure收支 ExercisesandKeytoexercises 1 1 财务报表financialstatement2 收入和费用revenuesandexpenses3 财务状况报表statementoffinancialposition4 资产负债表balancesheet5 收益表incomestatement6 现金流动表statementofcashflow7 业主权益表statementofowner sequity8 净收入netincome9 净损失netloss10 资本交易capitaltransaction 2 Questions Whatarethedefinitionofeachfinancialstatement UnitThreePartCTheBookkeeping 教学目的与要求 Teachingtargets Helpstudentsunderstandanimportantpartinaccounting Studysomewords 教学重难点 Emphasesanddifficultpoints someimportantvocabulary summarizedentry ledgeraccount audibleauthority cashbook cashpaymentsandreceipts generalledgeraccount journalproper ledgerentry accountbalance trialbalancetheunderstandingaboutthebriefknowledgeofthebookkeepingsystem Detailedexplanation Abasicbookkeepingsystemcomprisesaledgerwhichcontainsaccounts andprimeentryrecordswhichactas collectors and summarizers offinancialdata 基本簿记制度是由帐簿构成 帐簿含有各种帐目和充当财务数据的收集机和汇总器的基本帐目记录 aledger 和 primeentryrecords 是并列成分 两者后的 which 都是引导定语从句 分别修饰它们 Whenfinalaccountsareprepared thetradingandprofitandlossaccountsareindeeddebitandcreditaccountsintheirownright conformingtonormaldoubleentryprinciples 当编制试算账时 按照一般的复试簿记原则 交易账和损益账凭本身的性质确实是借记账和贷记账 LanguagePoints 语言点 1 ledgern 分类帐 总帐 账簿accountn 账户 账目2 audibleadj 听得见的Hevoicewasscarcelyaudibleabovethenoiseofthewind在风中 她的声音几乎听不见 auditn v 审计 查账 常为一年一度的 auditorn 审计员 查账人3 journaln 报纸 定期刊物e g atradejournal贸易杂志TheWallStreetJournal华尔街日报 日记 日志 流水帐HekeptajournalofhiswanderingsacrossAsia Journalist新闻工作者 新闻记者journalism新闻业 新闻工作 LanguagePoints 语言点 4 conform tosth 符合或遵守 规则 准则 e g Thebuildingdoesnotconformtosafetyregulations Conformwith tosth与某事物相符合或相一致Hisideasdonotconformwithmine 他的想法跟我的不一致 Confirmv 证实 证明 报告 意见 正确性 确认Therumorsofanattackwerelaterconfirmed 5 inone sownright凭本身的权利 资格等e g Sheisapeeressinherownright Thatistosay it snotmerelybymarriagetoapeer 她本身就是贵族 并非因嫁给了贵族 LanguagePoints 语言点 6 priorto在