會計(jì)英語教程主講人：沈全芳

會計(jì)英語教程

主講人：沈全芳Lesson1Accounting教學(xué)步驟：1.布置學(xué)生預(yù)習(xí)課文2.學(xué)單詞3.翻譯課文Newds,PhrasesAndSpecialTermsaccounting會計(jì)；會計(jì)學(xué)entity主體，實(shí)體，個體event事件，事項(xiàng)financial財(cái)務(wù)的，理財(cái)?shù)模回?cái)政的，金融的monetary貨幣的risk風(fēng)險(xiǎn)，危險(xiǎn)loan貸款，放款tradeassociation同業(yè)公會stockexchange證券交易所financialposition財(cái)務(wù)狀況operatingresults經(jīng)營成果

基本句型：

1.bewellinformedaboutsth精通某事

2.berightlyinformed得到正確的認(rèn)識

3.itissaidthat據(jù)說

itisreported

itisannounced

Lesson2GenerallyAcceptedAccountingPrinciples

教學(xué)步驟：1.復(fù)習(xí)2.學(xué)單詞3.翻譯課文Newwordspractice實(shí)踐；練習(xí)；慣例commerce商業(yè)，貿(mào)易；社交，交流principle原則，原理assumption假定，設(shè)想；擔(dān)任，承擔(dān)postulate要求，假定revenue收入，歲入，稅收measure脊梁，衡量，測定authority權(quán)威，權(quán)威性；授權(quán)，代理權(quán)feedback反饋submit呈報(bào)，報(bào)送issue頒布，公布，發(fā)布fairly公正地，公允地基本句型inthesenseofnotonly……butalsoneither……noreither……orinordertoinorderthat翻譯課文Lesson3TheAccountingSystem教學(xué)步驟：復(fù)習(xí)單詞學(xué)習(xí)新單詞、課文翻譯Newwords,PhraseAndSpecialTermsaffect影響，感動accountingsystem會計(jì)系統(tǒng)；會計(jì)制度equity權(quán)益，產(chǎn)權(quán)debt債務(wù)；借款，欠款creditor債權(quán)人，債主payable應(yīng)付的claim要求權(quán)；索賠權(quán)dissolve解散cash現(xiàn)金，現(xiàn)款balance余額，結(jié)余；差額；平衡amount金額；合計(jì)；共計(jì)credit信用；信譽(yù)；貸方，貸項(xiàng)material原料，材料，物資captial資本，首都基本語法非限制性定語從句狀語從句賓語從句從句的引導(dǎo)詞翻譯課文HomeworkPage18ReadingMaterial1Lesson4AccountingCycle(1)教學(xué)步驟：預(yù)習(xí)生詞、課文復(fù)習(xí)學(xué)新單詞、課文Newwordsaccountingcycle會計(jì)循環(huán)businessdocument業(yè)務(wù)憑證sourcedocument原始憑證joural日記賬，序時長；期刊、雜志post過賬posting過賬ledger分類賬Trialbalance試算平衡表Debit借方，借項(xiàng)Credit貸方，貸項(xiàng)Invoice發(fā)票Purchaseorder定購單，購貨訂單Check支票；賬單Entry記錄，分錄；入賬；報(bào)單；詞條翻譯課文Lesson5AccountingCycle(2)NewwordsAdjust調(diào)整Adjustment調(diào)整Netincome凈收益Close結(jié)賬Apportion攤派，分派，分?jǐn)侫ccrue應(yīng)計(jì)，計(jì)提Expire期滿，終了Benefit利益，好處Insurance保險(xiǎn)，保險(xiǎn)費(fèi)Premium保險(xiǎn)費(fèi)Inventory存貨，盤存Receipt收入，收到Salary工資，薪水Lesson6AccountingCycle(3)NewwordsFacilitate促進(jìn)，Interim期間的，中期的Netloss凈虧損Reverse顛倒，翻轉(zhuǎn)Balancesheet資產(chǎn)負(fù)債表Incomestatement損益表FormatComplete:finish完成Extend延伸，轉(zhuǎn)入Colum攔，柱CurrentyearOffsetting抵銷的Optional可以任選的Translation

homeworkLesson9CashAndTemporaryInvestmentNewwordsCriterion標(biāo)準(zhǔn)Disclose揭露，揭發(fā)Cashonhand庫存現(xiàn)金Outstanding顯著的Replenish補(bǔ)足，補(bǔ)充Aggregate加總的，總計(jì)的translateLesson10receivablesNewwordsAdvances墊款Subidiary子公司Guarantee保證，擔(dān)保Sustain證實(shí)，證明Baddebt壞帳，呆帳Writeoff注銷基本句型ItissuggestedthatItisorderedthatItisrequiredthattranslationLesson11InventoriesNewwordsInventory存貨Costing成本計(jì)算，成本計(jì)價(jià)Costflow成本流動Inflation通貨膨脹Footote腳注Replenish補(bǔ)充，補(bǔ)足TranslateLesson12TangibleAssetsandTheirDepreciation教學(xué)步驟；復(fù)習(xí)自學(xué)單詞、短語翻譯課文Lesson16Long_TermInvestmentNewwordsCostmethod成本法Equitymethod權(quán)益法，產(chǎn)權(quán)法Parentcompany母公司Transferfee轉(zhuǎn)讓手續(xù)費(fèi)Broker經(jīng)