会计英语教程主讲人：沈全芳

会计英语教程主讲人：沈全芳Lesson1Accounting•教学步骤：1.布置学生预习课文•2.学单词•3.翻译课文•Newds,PhrasesAndSpecialTerms•accounting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•tradeassociation同业公会•stockexchange证券交易所•financialposition财务状况•operatingresults经营成果基本句型：1.bewellinformedaboutsth精通某事2.berightlyinformed得到正确的认识3.itissaidthat据说itisreporteditisannouncedLesson2GenerallyAcceptedAccountingPrinciples•教学步骤：1.复习•2.学单词•3.翻译课文•Newwords•practice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•inthesenseof•notonly……butalso•neither……nor•either……or•inordertoinorderthat翻译课文Lesson3TheAccountingSystem•教学步骤：•复习单词•学习新单词、课文•翻译Newwords,PhraseAndSpecialTerms•affect影响，感动•accountingsystem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•Homework•Page18•ReadingMaterial1Lesson4AccountingCycle(1)•教学步骤：•预习生词、课文•复习•学新单词、课文Newwords•accountingcycle会计循环•businessdocument业务凭证•sourcedocument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•Trialbalance试算平衡表•Debit借方，借项•Credit贷方，贷项•Invoice发票•Purchaseorder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Lesson5AccountingCycle(2)•Newwords•Adjust调整•Adjustment调整•Netincome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Lesson6AccountingCycle(3)•Newwords•Facilitate促进，•Interim期间的，中期的•Netloss净亏损•Reverse颠倒，翻转•Balancesheet资产负债表•Incomestatement损益表•Format•Complete:finish完成•Extend延伸，转入•Colum拦，柱•Currentyear•Offsetting抵销的•Optional可以任选的Translation•homeworkLesson9CashAndTemporaryInvestment•Newwords•Criterion标准•Disclose揭露，揭发•Cashonhand库存现金•Outstanding显著的•Replenish补足，补充•Aggregate加总的，总计的translateLesson10receivables•Newwords•Advances垫款•Subidiary子公司•Guarantee保证，担保•Sustain证实，证明•Baddebt坏帐，呆帐•Writeoff注销基本句型•Itissuggestedthat•Itisorderedthat•ItisrequiredthattranslationLesson11Inventories•Newwords•Inventory存货•Costing成本计算，成本计价•Costflow成本流动•Inflation通货膨胀•Footote脚注•Replenish补充，补足TranslateLesson12TangibleAssetsandTheirDepreciation•教学步骤；•复习•自学单词、短语•翻译课文Lesson16Long_TermInvestment•Newwords•Costmethod成本法•Equitymethod权益法，产权法•Parentcompany母公司•Transferfee转让手续费•Broker经纪人，代理人•Outstandingshares外发股票基本句型•Keepthebalanceofnature•Keeppacewithtimes•Greatchangeshavetakenplaceinmyhometown.translation