会计英语课教材件.ppt

WELCOME! Haven’t seen you for some time! 会计英语 Accounting English 罗定市中等职业技术学校 李金梅 Why do we learn Accounting English? What are the learning objectives of Accounting English? Is Accounting English difficult? Suggestions for study Previewing the text is very important. 《An English –Chinese Dictionary of Accounting》，《英汉双解财会词典》 UNIT 1 An Introduction to Accounting Learning Objectives Explain the definition of accounting; Understand the basic function of accounting; As certain the users of accounting information and know why they need the information; Understand the types of accounting information; Have a general idea of the professional fields of accounting and their duties. Learn the accounting terms in this chapter and use them in the translation task. Account 账户 asset account 资产账户 Accounting 会计（学）I majored in accounting. Accountancy 会计工作、会计学 Accountant 会计师 I want to be an accountant. Bean Counter 数豆子的人 Different expressions about “ 企业” in English Business Enterprise Firm Company Corporation Read Part I and answer the following questions:1.Accounting is a special _____ of business.2.What is the purpose of accounting?3. Who are the accounting users?（使用者) 4.What are three basic accounting elements? 3、Users of Accounting Information(会计信息的使用者） 5、Accounting equation 资产 = 负债 + 所有者权益 1、Express 表示 2、Equity are divided into liabilities and owner’s equity. 7、Read the phrases and text 2. Complete the following sentences. 1)Accounting is a _____ ____ of business. 2) The purpose of accounting is to provide ___________ to make ________. 3) There are three basic accounting elements :______ ______ and _____. 4)At all times, the accounting equation must be in _____. 5)Equities are divided into _____ and _________. Step 4、Sum up:  1. Finish B. Reading Part 1 EX.1 and 2 2. Read the text by heart UNIT ONE Financial Position and Accounting Equation Financial position: economic resources b