会计英语教程.ppt

会计英语教程主讲人：沈全芳Lesson 1 Accounting教学步骤：1.布置学生预习课文 2.学单词 3.翻译课文Newds,Phrases And Special Termsaccounting会计；会计学entity主体，实体，个体event事件，事项financial财务的，理财的；财政的，金融的monetary货币的risk风险，危险loan贷款，放款trade association同业公会stock exchange证券交易所financial position财务状况operating results经营成果基本句型：1.be well informed about sth 精通某事 2.be rightly informed 得到正确的认识3.it is said that据说it is reportedit is announced Lesson 2 Generally Accepted Accounting Principles教学步骤：1.复习 2.学单词 3.翻译课文New wordspractice实践；练习；惯例commerce商业，贸易；社交，交流principle原则，原理assumption假定，设想；担任，承担postulate要求，假定revenue 收入，岁入，税收measure 脊梁，衡量，测定authority 权威，权威性；授权，代理权feedback 反馈submit 呈报，报送issue 颁布，公布，发布fairly 公正地，公允地基本句型in the sense ofnot only but also neithernor either orin order to in order that翻译课文Lesson 3 The Accounting System教学步骤：复习单词学习新单词、课文翻译New words,PhraseAnd Special Termsaffect 影响，感动accounting system 会计系统；会计制度equity 权益，产权debt 债务；借款，欠款creditor 债权人，债主payable 应付的claim 要求权；索赔权dissolve 解散cash 现金，现款balance 余额，结余；差额；平衡amount 金额；合计；共计credit 信用；信誉；贷方，贷项material 原料，材料，物资captial 资本，首都基本语法非限制性定语从句状语从句宾语从句从句的引导词翻译课文HomeworkPage 18 Reading Material 1Lesson 4 Accounting Cycle (1)教学步骤：预习生词、课文复习学新单词、课文New wordsaccounting cycle 会计循环business document 业务凭证source document 原始凭证joural 日记账，序时长；期刊、杂志post 过账 posting 过账ledger 分类账Trial balance 试算平衡表Debit 借方，借项Credit 贷方，贷项Invoice 发票Purchase order 定购单，购货订单Check 支票；账单Entry 记录，分录；入账；报单；词条翻译课文Lesson 5 Accounting Cycle(2)New wordsAdjust 调整Adjustment调整Net income净收益Close 结账Apportion 摊派，分派，分摊Accrue 应计，计提Expire 期满，终了Benefit 利益，好处Insurance 保险，保险费Premium 保险费Inventory 存货，盘存Receipt 收入，收到Salary 工资，薪水Lesson 6 Accounting Cycle(3)New wordsFacilitate 促进，Interim 期间的，中期的Net loss 净亏损Reverse 颠倒，翻转Balance sheet 资产负债表Income statement 损益表FormatComplete:finish 完成Extend 延伸，转入Colum 拦，柱Current yearOffsetting 抵销的Optional 可以任选的TranslationhomeworkLesson 9 Cash And Temporary InvestmentNew wordsCriterion标准Disclose 揭露，揭发Cash on hand库存现金Outstanding 显著的Replenish 补足，补充Aggregate 加总的，总计的translateLesson 10 receivablesNew wordsAdvances 垫款Subidiary 子公司Guarantee 保证，担保Sustain 证实，证明Bad debt 坏帐，呆帐Write off 注销基本句型It is suggested that It is ordered that It is required thattranslationLesson 11 InventoriesNew wordsInventory 存货Costing 成本计算，成本计价Cost flow 成本流动Inflation 通货膨胀Footote 脚注Replenish 补充，补足TranslateLesson 12 Tangible Assets and Their Depreciation教学步骤；复习自学单词、短语翻译课文Lesson 16 Long _Term InvestmentNew wordsCost method 成本法Equity method 权益法，产权法Parent company 母公司Transfer fee转让手续费Broker 经纪人，代理人Outstanding shares 外发股票基本句型Keep the balance of natureKeep pace with timesGreat changes have taken place in my home town.translation