外研社2023新视野商务英语综合教程2：第二版教案unit8

Unit8Finance

UnitOverview（单元概览）

Bystudyingthisunit,youareexpectedto:

•haveageneralunderstandingofthecommonactivitiesinthefinancefield;

•knowtheresponsibilitiesofdifferentrolesinthefinancefield;

•knowaboutthecommonsheetsinfinance;

•knowwhatatypicaldayofabookkeeperwouldbelike;

•learnatypicalreimbursementprocedureinworkplace;

•writeareplyletterinbusiness.

Lead-in（主题导入）

Task1

•Askthestudentstoconductpreliminaryresearchonthetopicsshowingupinthis

unit:theimportanceoffinanceandvariouswaysofcommunicationinthefinance

field.

•Askthestudentswhohavedonethepreparationtosharetheirfindingswiththe

restoftheclass.

•Showthestudentsavideothatshowstherolefinanceplaysintoday'sbusiness

world.Ordrawthestudents9attentionbyintroducingsomeofthelatestnewsin

thefieldoffinance.

•Pickupafewitems,suchasshares,andinvoicesandexplaintheirrelevanceto

ourlife.

ReadingA（精读课文）

Task1

•Describeasettingforthestudents,suchasworkingasabookkeeperinthe

financedepartment.

•Askthestudentstoidentifydifferentjobtasksundertakenbythisrole.

•Explaintothewholeclassandswitchtodifferentrolesiftimeallows.

BackgroundInformation

TheRoleofFinanceintheBusinessWorld:Financeisthelifebloodandnervecenterofa

business,justascirculationofbloodisessentialinthehumanbodyformaintaininglife;finance

isveryessentialtothesmoothrunningofbusiness.Ithasbeenrightlytermedasuniversal

lubricantthatkeepstheenterprisedynamic.Nobusiness,whetherbig,mediumorsmallcanbe

startedwithoutanadequateamountoffinance.Rightfromtheverybeginning,i.e.conceiving

anideatobusiness,financeisneededtopromoteorestablishthebusiness,acquirefixedassets,

makeinvestigationssuchasmarketsurveys,etc.,developproduct,keepmenandmachineat

work,encouragemanagementtomakeprogressandcreatevalues.

Task2

•Provideanexampleforthestudentsorastructuredwayofgivingdescriptionsof

themosttypicalresponse.

•Dividethestudentsintogroupsandaskthemtoworktogether.

•Asksomeofthestudentstopresenttheresultsoftheirdiscussionsinfrontofthe

wholeclass.

Task3

•Askthestudentstocompletethepassagewithpre-taughtexamskills,suchas

anticipation,predictionbasedontherelevantinformation,etc.

•Askotherstudentstoreadthetextoutloudandchecktheanswersgivenbythe

previousstudents.

Activity1

•Tellthestudentssomebasicconceptsabouteconomicactivitiesindailylifesuch

asdifferenttypesofcosts,budgetandthebasicstepstoperformbookkeeping.

•Askthestudentstopredicttheirincomeaftertheygraduateandthepossibleway

toallocatetheincometovariousmonthlyexpenses.

•Dividethestudentsintogroupsandaskthemtosharewiththeirpartnerpossible

waystospendandsavewisely.

•Encouragethestudentstokeeptheirownfinancialrecordwiththewaystalked

aboutbefore.

TeachingMaterials

Differenttypesofcost:

Fixedcost:thecostspentonfixedassetssuchasland,machinesandfactories.These

expensescanbedepreciatedbytheaveraged-year-costmethod,whichisthemosttypical

depreciationformulausedintheaccountingfield.Variablecost:theexpensesincurredon

runningbills,suchaselectricity,water,oritemizedcostofrawmaterial.

Tax:therearedifferenttypesoftaxinthewesternworlddependingonwhattypesof

goodsarebeingsold.OneofthemostcommononesisGST,whichisappliedtothe

transactionsofdailycommodities,suchastowels,soaps,fastfoodpackages,etc.

Budget:thisisatermthatreferstothefinancialplanmadebythefinanceofficerorthe

managerofthefinancedepartment.Inotherwords,itistheplannedlevelofexpenditure

thecompanypredictsforitsfuturecost.

FocusingonGrammar

•notonly--butalso

MoreExamples

Notonlyshallstudentsfollowtheirteachers9instructions,butalsotheyneedtouse

theirpersonalimaginationinfinishingthisassignment.

NotonlyIbutalsoyouaregoingtoattendtheparty.

Notonlywillanydiscrepancybecloselymonitored,butalsothefinancedepartment

willconductdetailedauditonallthefinancialaccounts.

Notonlydoesthisshirtlooksuitableonyou,butalsothepantswillfitinyourimage

inanaturalway.

NotonlywillyoupasstheEnglishtest,butalsoyoucangainknowledgeand

experiencefromthetraining.

•as・・・aspossible

MoreExamples

Tomeetthestrictdeadlinefbrthisassignment,weneedtospeedupourprogressas

muchaspossible.

Hewasdrivingtheshipasfastaspossiblesothathecansaveallthesailorsthat

workedwithhim.

Theyalltriedtoavoidthisstrangerasmuchaspossibleastheyhavenoideawhohe

was.

Thequestionsinthistestneedtobefinishedasquicklyaspossibleinordertomeet

thestricttimelimit.

Whenyouchoosemobilephonesforthesenior,youneedtopickonethathasascreen

whichcandisplaywordsaslargeaspossible.

Activity2

•Dividetheclassintogroupsof4or5.Eachgroupisresponsibleforone

particularrole.

•Askthestudentstoresearchingroupsbysearchingonline,andtrytofindout

whattherolesworkislike.

•Encourageeachgrouptoputtogetherareporttopresentwhattheygotwiththe

referenceoftheinformationmentionedinthechart.

•Leteachgroupmakeanintroductioninclass.PPTorhandoutsarepreferredfbr

theintroduction.

ReadingB(泛读课文)

•Showpicturesorvideostothestudentstoillustratetheincreasingpopularityof

businesstripsasanessentialpartofabusinesscareer.

•Askthestudentstoimaginehowgoodcommunicationcanbeachievedwhena

supervisorisawayfromtheofficeandtrytoassignworktohisorher

subordinates.Encouragethemtofindoutmoreeffectivewaystocommunicate.

•Dividethestudentsintogroupsandaskthemtoshareexperienceinwritinge-

mails,andthenfigureoutwhatane-mailshouldincludesoastoachievebetter

communication.

•Invitesomestudentstopresenttheirthoughtstotherestoftheclass.

Backgroundinformation

E-mailhasbeenincreasinglyusedasamajorwayinmodernbusinesscommunication.Its

applicationhasachievedbetterefficiencyandaccuracythanthetraditionalinformation

exchangetools.Withtheavailabilityofinternettoeverycorneraroundthecountryandthe

world,itcanbeexpectedthatthepopularityofthisfashionableadvicewillriseinitsimportance

andacceptability.

Activity4

AdditionalMaterials

Moreinformationaboutthesesheets:(ExplanationstakenfromWikepedia)

Astandardcompanybalancesheethasthreeparts:assets,liabilitiesandownershipequity.The

maincategoriesofassetsareusuallylistedfirst,andtypicallyinorderofliquidity.Assetsare

followedbytheliabilities.Thedifferencebetweentheassetsandtheliabilitiesisknownas

equityorthenetassetsorthenetworthorcapitalofthecompanyandaccordingtothe

accountingequation,networthmustequalassetsminusliabilities.

Afixedassetregister(FAR)(alsoreferredtoasassetregister)isanaccountingmethodused

formajorresourcesofabusiness(orthefixedassets).Fixedassetsarethosesuchasland,

machines,officeequipment,buildings,patents,trademarks,copyrights,etc.heldforthe

purposeofproductionofgoodsorrenderingofservicesandarenotheldforthepurposeofsale

intheordinarycourseofbusiness.

Astatementofretainedearnings(andsimilarlyanequitystatement,statementofownersequity

forasingleproprietorship,statementofpartners;equityforapartnership,statementoffinancial

position,andstatementofretainedearningsandstockholders9equityforacorporation)isa

basicfinancialstatement.Thestatementexplainsthechangesinacompanysretainedearnings

overthereportingperiod.Theybreakdownchangesintheowners9interestintheorganization,

andintheapplicationofretainedprofitorsurplusfromoneaccountingperiodtothenext.Line

itemstypicallyincludeprofitsorlossesfromoperations,dividendspaid,issueorredemptionof

stock,andanyotheritemschargedorcreditedtoretainedearnings.

Infinancialaccounting,acashflowstatement,alsoknownasstatementofcashflows,isa

financialstatementthatshowshowchangesinbalancesheetaccountsandincomeaffectcash

andcashequivalents,andbreakstheanalysisdowntooperating,investing,andfinancing

activities.Essentially,thecashflowstatementisconcernedwiththeflowofcashinandoutof

thebusiness.Thestatementcapturesboththecurrentoperatingresultsandtheaccompanying

changesinthebalancesheet.Asananalyticaltool,thestatementofcashflowsisusefulin

determiningtheshort-termviabilityofacompany,particularlyitsabilitytopaybills.

Listening（听力练习）

Task1

•RecallwhathasbeencoveredinReadingBandaskthestudentstoanticipatethe

possibleproblemsStevenmayhaveincommunication.

•Askthestudentstomakepredictionabouttheinformationinrecordingbasedon

theinformationgiveninthequestion.

•Teachthestudentssomeexpressionsinthescriptthatmightcausedifficultyin

understanding.

•Letthestudentslistentotherecordingonceandtrytomakethechoice.

•Checktheanswerswiththewholeclass.

Task2

•Allowthestudentssometimetoreadthequestionsandaskthemtorecallany

previousexperienceindealingwithbanksonaccounts.

•Askthestudentstothinkaboutthepossibledifferencesbetweenopeninga

businessaccountandapersonalaccount.

•Pre-teachelectronictransfers,balance,toavoidanycomprehensionproblems.

•Playtherecordingtwiceforthestudentstogetenoughinformationtodecideon

theanswer.Theycandiscussandfinalizetheiranswersinpairs.

•Checktheanswerswiththewholeclass.

•Dividethestudentsintoseveralgroups.Askthemtorehearsalthedialogueand

invitethemtotheplatformtomakeperformance.

Task3

•ReviewReadingAandaskthestudentstoconsiderthedailytasksthe

bookkeepertakes.

•Pre-teachanyvocabularywhichyouthinkmightcausedifficultyin

understanding.

•Playtherecordingtwiceandletthestudentsfillintheblanks.

•Checkoneortwostudentstoreadthewholepassagewithwhattheygotfromthe

listening,andthenchecktheanswers.

CommunicationProject(商务沟通)

•Pairupthestudents.

•Askthemtoexplainthemeaningofeachstepandthenexchangeroleswitheach

other.

•Invitetwoorthreegroupstorole-playinfrontofthewholeclass.

•Invitecommentsontheperformance.

•Askeachgrouptomakeanintroductionofthebriefprocedureflow.

AdditionalMaterials

Whenprovidingguidanceorinstruction,thefollowingsentencepatternscanbeused:

•Ifyouwantto•••,youcan

•Youwouldneedto…

•When/Afteryouyoumay

•Youshould/oughtto/wantto

Commonexpressionstoindicatethetransitionoftime：

first(ly),initially,second(ly),tobeginwith,then,next,earlier/later,afterthis/that,afterwards,

in

Writing（商务写作）

AdditionalMaterials

Theextensiveuseofe-mail,standingforelectronicmail,showstheimportanceofthis

communicationmedium.Originally,itwasameansoftransmittingmessagesthroughthe

computernetworkwithinorganizations,butnowitlinkspeopleandbusinessesalloverthe

world.E-mailismosteffectivewhenyoudeliversimplemessages.

NetiquetteforBusinessE-mails

1.Thelevelofformalityofe-mailmessagesdependsonthepurposeandaudience.Usecorrect

spellingandgrammarevenwhenyouwriteaninternalmessage.

2.Useabbreviationsonlywhenyouknowyourreaderswillunderstandthem.Forexample,

peoplemaynotunderstandwhatFYI(referringtoforyourinformation),orIOW(referring

toinotherwords)means.

3.Afterpeoplesende-mailmessages,theyexpectresponses.Checkyoure-mailmessages

regularlyandrespondpromptlyifnecessary.

•Askthestudentstoreadthetaskandworkoutexactlywhattheyarerequiredto

do.

•Workoutthelayoutofane-mail:Whoisthee-mailto?

Whoisthee-mailfrom?

Whatisthesubjectofthee-mail?

Whatisthedate?

•Letthestudentsworkinpairstoidentifyrelevantinformationandgroup

informationaccordingtothemes.

•Askthemtowriteane-mailindividually.Circulateand