金融英语课件(unit3)

《金融专业英语》FinanceEnglish《金融专业英语》FinanceEnglish1UnitThree

PartAABalanceSheetUnitThree

PartAABalance2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.教学目的与要求（Teachingtargets）：3Theprincipleofmakingabalancesheet

assets=liabilities+owner’sequities

Currentassets+fixedassets=currentliabilities+non-currentliabilities+owner’sequitiesTheprincipleofmakingabala4金融英语课件(unit3)5LanguagePoints(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)：1.gene6LanguagePoints(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)：4.reta7LanguagePoints(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200redundancieswereannouncedintheshipyardsLanguagePoints(语言点)：6.redun8LanguagePoints(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)：7.premi9LanguagePoints(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。LanguagePoints(语言点)8.confir10Exercisesand

Keytoexercises:(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?ExercisesandKeytoexercises11UnitThree

PartBFinancialStatements

UnitThree

PartBFinancialS12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.教学目的与要求（Teachingtargets）：13Openingremarks90%oftherightdecisioncomesfrominformationandtherestfromjudgment.Question:Inanentity,wheredoestheinformationcome?

------accountants’information------thefinancialinformationisthemostimportantone

thefinancialinformationisalwaysreportedtothemanagersbytheaccountantsinthefinancialstatements,whicharetheformalwrittenpapers

Openingremarks90%oftherigh14Typesoffinancialstatements

Balancesheet

Theincomestatement

Thestatementofowner’sequity

Statementofcashflows

Staticstatements:balancesheet

Dynamicstatements:incomestatement,statementofowner’sequity,[statementofcashflows]Typesoffinancialstatements151.Balancesheet:listsalltheassets,liabilities,andowner’sequityofanentityasofaspecificdate,usuallytheendofamonthorayear.Likeasnapshotoftheentity.2.Theincomestatement:presentsasummaryoftherevenuesandexpensesofanentityasofaspecificperiodoftime,suchasamonthorayear.Likeamovingpictureoftheentity.1.Balancesheet:listsallth163.Thestatementofowner’sequity:presentsasummaryofthechangesthatoccurredintheowner’sequityoftheentityduringaspecifictimeperiod,suchasamonthorayear.Increasesinowner’sequityarisefrominvestmentsbytheownerandfromnetincomeearnedduringtheperiod.Decreasesresultfromwithdrawalsbytheownerandfromanetlossfortheperiod.4.Statementofcashflowsprovidesthein-flowandout-flowofcashandcashequivalentsofanequityinaspecificaccountingperiod.

3.Thestatementofowner’seq17LanguagePoints(语言点)：

1.accountn.①账单，账目keeptheaccounts记账②open/closeanaccount开/结束户头③

＝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)：1.acco18LanguagePoints(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,specialspecial①

特殊的，

②专门的specialist专家，specialize专攻specific①特定的，

②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)：3.minus19LanguagePoints(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LanguagePoints(语言点)：5.expens20Exercisesand

Keytoexercises:（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?ExercisesandKeytoexercises21UnitThree

PartCTheBookkeeping

UnitThree

PartCTheBookk22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教学目的与要求（Teachingtargets）：23Detailedexplanation: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。Detailedexplanation:Abasicb24LanguagePoints(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.①报纸；定期刊物e.g.atradejournal贸易杂志TheWallStreetJournal华尔街日报②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）:1.ledge25LanguagePoints(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）:4.confor26LanguagePoints(语言点）:6.priorto在…之前Wereceivednonotificationpriortotoday’sdate.我们今日前未获通知。Prioradj.较早的，居先的、较重要的Theyhaveapriorclaimtotheproperty.他们有优先得该房地产的权利。7.apparentadj.①清楚易见或易懂；明显；显然Certainproblemswereapparentfromtheoutset.Itbecameapparentthatshewasgoingtodie.很明显她快要死了。②表面上的Heapparentindifferencemadehimevenmorenervous.

LanguagePoints(语言点）:6.prior27LanguagePoints(语言点）:8.remindv.提醒某人注意某事或做某事DoIhavetoremindyouyetagain?还需要我再次提醒你吗？remindersbofsth./sb.使某人回想起或意识到某人/某事Heremindsmeofhisbrother.他让我想起他哥哥。9.revealv.make…known使…显露出来，透露，泄漏revealsecrets,details,methods,faults,feelingsThesurveyrevealedthatthehousewasdamp.那房子经检视很潮湿。

LanguagePoints(语言点）:8.remind28Exercisesand

Keytoexercises:（1）1.汇总分录summarizedentry2.分类账账户ledgeraccount3.审计机构audibleauthority4.现金分录账cashbook5.现金收支cashpaymentsandreceipts6.总账账户generalledgeraccount7.日记账journalproper8. 分类账ledgerentry9. 账户余额accountbalance10. 试算表trialbalance(2)

BAD（3）FinishtheexercisesinthetextbookP68-P69

ExercisesandKeytoexercises29《金融专业英语》FinanceEnglish《金融专业英语》FinanceEnglish30UnitThree

PartAABalanceSheetUnitThree

PartAABalance31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.教学目的与要求（Teachingtargets）：32Theprincipleofmakingabalancesheet

assets=liabilities+owner’sequities

Currentassets+fixedassets=currentliabilities+non-currentliabilities+owner’sequitiesTheprincipleofmakingabala33金融英语课件(unit3)34LanguagePoints(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)：1.gene35LanguagePoints(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)：4.reta36LanguagePoints(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200redundancieswereannouncedintheshipyardsLanguagePoints(语言点)：6.redun37LanguagePoints(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)：7.premi38LanguagePoints(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。LanguagePoints(语言点)8.confir39Exercisesand

Keytoexercises:(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?ExercisesandKeytoexercises40UnitThree

PartBFinancialStatements

UnitThree

PartBFinancialS41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.教学目的与要求（Teachingtargets）：42Openingremarks90%oftherightdecisioncomesfrominformationandtherestfromjudgment.Question:Inanentity,wheredoestheinformationcome?

------accountants’information------thefinancialinformationisthemostimportantone

thefinancialinformationisalwaysreportedtothemanagersbytheaccountantsinthefinancialstatements,whicharetheformalwrittenpapers

Openingremarks90%oftherigh43Typesoffinancialstatements

Balancesheet

Theincomestatement

Thestatementofowner’sequity

Statementofcashflows

Staticstatements:balancesheet

Dynamicstatements:incomestatement,statementofowner’sequity,[statementofcashflows]Typesoffinancialstatements441.Balancesheet:listsalltheassets,liabilities,andowner’sequityofanentityasofaspecificdate,usuallytheendofamonthorayear.Likeasnapshotoftheentity.2.Theincomestatement:presentsasummaryoftherevenuesandexpensesofanentityasofaspecificperiodoftime,suchasamonthorayear.Likeamovingpictureoftheentity.1.Balancesheet:listsallth453.Thestatementofowner’sequity:presentsasummaryofthechangesthatoccurredintheowner’sequityoftheentityduringaspecifictimeperiod,suchasamonthorayear.Increasesinowner’sequityarisefrominvestmentsbytheownerandfromnetincomeearnedduringtheperiod.Decreasesresultfromwithdrawalsbytheownerandfromanetlossfortheperiod.4.Statementofcashflowsprovidesthein-flowandout-flowofcashandcashequivalentsofanequityinaspecificaccountingperiod.

3.Thestatementofowner’seq46LanguagePoints(语言点)：

1.accountn.①账单，账目keeptheaccounts记账②open/closeanaccount开/结束户头③

＝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)：1.acco47LanguagePoints(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,specialspecial①

特殊的，

②专门的specialist专家，specialize专攻specific①特定的，

②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)：3.minus48LanguagePoints(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LanguagePoints(语言点)：5.expens49Exercisesand

Keytoexercises:（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?ExercisesandKeytoexercises50UnitThree

PartCTheBookkeeping

UnitThree

PartCTheBookk51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教学目的与要求（Teachingtargets）：52Detailedexplanation: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,thetradingandprofitandlossac