会计专业英语教案revenue and expense教案

淄博职业学院《会计英语》初九年级数学教案教学设计方案教师:孙晓媛序号:一四授课时间第一七周周五第三-四节授课班级P一四会计一,二班上课地点南区B四一六教学单元名称UNIT八revenueandexpense课时数二教学目地一.TheConceptofRevenuesExpense二.TheClassificationofRevenuesExpense三.TradeandCashDiscount教学重点一.TheConceptofRevenuesExpense二.TheClassificationofRevenuesExpense三.TradeandCashDiscount教学难点三.TradeandCashDiscount目地群体会计专业大专学生教学环境多媒体教室B四一六教学方法讨论,启发,演示,讲练结合时间安排初九年级数学教案教学设计一零分钟一零分钟一,英语试听TED英语视频二,专业术语五零分钟三,典型例句八.一.一TheConceptofRevenueRevenuereferstothetotalinflowofeconomicresourceswhichareformedindailyactivitiesofanenterprise,whichwillleadtoanincreaseinowners’equityandhasnothingtodowiththeownerinvestedcapital.八.一.二TheCharacteristicsofRevenueRevenueareamountsearnedbydeliveringgoodsorservicestocustomers.Revenueincreaseowner’sequitybecausetheyincreasethebusiness’sassetsbutitsliabilities.Asaresult,theowner’sshareofbusinessassetsincreases.Therevenueofabusinessthatsellsgoodstocustomersiscalledsalesrevenue,performservicesforclients,theirrevenueiscalledservicerevenue.CashbasisandaccrualbasisInaccrual-basedcondition,revenuesarerecognizedwhenearned;expensesarerecognizedwhengoodsandservicesareused.Incash-basedcondition,revenuesarerecognizedwhencashiscollected;expensesarerecognizedwhencashispaidforthegoodsandservices.八.一.三TradeandCashDiscounts一.TradeDiscountsManufacturersandwholesalespublishcatalogsinordertodescribetheirproductsandlisttheirretailprices.Usually,theyofferdeductionsfromtheselistpricestodealerswhobuyinlargequantities.Thesedeductionsareknownastradediscounts.二.CashDiscountsInotherwords,thesellermayallowthebuyertodeductacertainpercentofthebillifheorshemakesthepaymentbeforetheamountisdue.Thepaymenttermsshouldbeclearlystatedonthefaceoftheinvoice.Inthefollowingareexamplesofsomemonlyusedterms.二/一零,n/三零,isreadas"twoten,thirty"andmeansthata二percentdiscountoftheinvoicepriceisallowedifpaymentismadewithin一零daysfollowingtheinvoicedate,andthegrossinvoicepriceisdue三零daysfromtheinvoicedate.Whenabusinessrendersservicestoitscustomersordeliversmerchandisetothem,iteitherreceivesimmediatepaymentincashoracquiresanaccountreceivablewhichwillbecollectedandtherebybeescashwithinashorttime.八.二.一TheConceptofExpenseExpensesarethecostofthegoodsandservicesusedupintheprocessofearningrevenue.Examplesincludethecostofemployees’salaries,advertising,rent,utilities,andthegradualwearing-out(depreciation)ofsuchassetsasbuildings,automobiles,andofficeequipment.八.二.二TheCharacteristicsoftheExpenseAnexpensealwayscausesadecreaseinowners’equity.Therelatedchangesintheaccountingequationcanbeeither(一)adecreaseinassets,or(二)anincreaseinliabilities.一零分钟一零分钟四,典型例题Earningofservicerevenue.ABCLrdearnsservicerevenuebyprovidingprofessionalaccountingservicesforitsclients,Assumeheearns$五

五零零andcollectsthisamountincash,theeffectontheaccountingequationisanincreaseintheassetcashatbankandanincreaseinservicerevenueCash 九零零ServiceRevenue 九零零Earningofservicerevenueoncredit(onaccount)ABCLtdperformsservicesforaclientwhodoesnotpaythe$三

零零零amountwithinonemonth,thispromiseisanassettoABC,anaccountreceivablebecauseitexpectstocollectthecashinthefuture.Whenthebusinessperformsserviceforaclientoracustomer,thebusinessearnsrevenueregardlessofwhetheritrecei