会计专业英语LESSON 1(立信会计出版社)
会计专业英语LESSON 1(立信会计出版社)
Sentences
• (To meet the needs of the external users ),a framework of accounting standards, principles and procedures (known as ‘generally accepted accounting principles (GAAP)’ )have been developed to insure the relevance and reliability of the accounting information contained in these external financial reports. • reliability n.可靠性 • Reliable a.可靠的 • I’m a reliable person.
Six elements of accounting
资产 asset 负债 liability 所有者权益 Owners’ equity/owners’ interest 收入 revenue/income 费用 expense 利润 profit
Interest n.兴趣、权益、利息 vt.对……感兴趣 I’m interested in sth. Interest rate 利率 Cost n.成本 vt.花费 It costs me 2 days to finish this book. Expense n.费用 vt.花费 It expenses me………………
Sentences
• Banks and other creditors must consider the financial strength of a business before permitting it to borrow funds . • Also, many laws require that extensive financial information be reported to the various levels of government.
会计英语第一章
1.1 Nature and Content of Accounting
External Users Internal Users
1.1.4 Fields of Accounting
Financial Accounting
Financial Reports
Managerial Accounting
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IASC(International accounting standards committee1973) 国际会计准则委员会， IASB国际会计准则理事会Reorganization in 2001 IFRS(International financial reporting standards)国际财务报告准则 SEC(Securities and Exchange Commission)证券
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1.1 Nature and Content of Accounting
1.1.3 Users and Accounting Information
All parties interested in the financial health(财务状况) of a company are called stakeholders.
Under the condition of economic resources scarcities, Accounting plays an important role in our economic and social system. P3
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Chapter 1 Accounting and Its Environments
1.1.2 The Nature and Role of Accounting
会计英语unit1
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6. 学习英语构词法是掌握专业英语词汇的关键之一。在 科技英语中有很多派生词,比较常用的有由动词派 生出名词,如invest—investment, Communicate
-communication,transact—transaction , supply—supplier等。这些单词的后者看起来都似曾相 识,但又是生词。
第一课 课程介绍
1.自我介绍 2.专业英语学习的重要性 3.课程特点 4.教学目标 5.教学现状 6.教学方法
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2.学习专业英语的重要性
The importance to learn specialty English
☆实用价值强 strong value of practice
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☆ “面向企业,培养企业需要的人才”是中职学校 的主要任务
The main task of vocational schools is to educate the person needed by corporation.
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☆具备一定专业知识,又具备该专业领域较好外 语能力的人才越来越受到企业的青睐。
word recognition and memory are difficult
②长难句理解难
some Long and difficult sentences are
difficult to understand。
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2.对音节多、拼写长的单词记忆难,同时对很多似曾相识的单 词辨认难.
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6.教学方法：
1.培养学生学习兴趣，树立自信心。 2.对专业知识进行简单介绍，先热身适应，
会计专业英语讲稿unit1
会计专业英语讲稿unit1Introduction (may be written last)Capture your listeners’ attention: Begin with a question, a funny story, a startling comment, or anything that will make them think.State your purpose; for example:‘I’m going to talk about...’‘This morning I want to explain…’Present an outline of your talk; for example:‘I will concentrate on the following points: First of all…Then…This will lead to… And finally…’The BodyPresent your main points one by one in logical order.Pause at the end of each point (give people time to take notes, or time to think about what you are saying).Make it absolutely clear when you move to another point. For example: ‘The next point is that ...’‘OK, now I am going to talk about ...’‘Right. Now I'd like to explain ... ’‘Of course, we must not forget that ...’‘However, it's important to realise that...’Use clear examples to illustrate your points.Use visual aids to make your presentation more interesting.The ConclusionIt is very important to leave your audience with a clear summary of everything you have covered.It is also important not to let the talk just fizzle out. Make it obvious that you have reached the end of the presentation.Summarise the main points again, using phrases like:‘To sum up...’‘So, in conclusion...’‘OK, to recap the main points…’Restate the purpose of your talk, and say that you have achieved your aim:‘I think you can now see that...’‘My intention was ..., and it should now be clear that ...’Thank the audience, and invite questions:‘Thank you. Are there any questions?’Unit One What is accounting ?Chapter ObjectivesUnderstand the definition of accountingUnderstand the function of accountingUnderstand the methods of accountingUnderstand the object of accounting.Understand the accounting elements Chapter Organisation1.1a What is the definition of accounting?1.1b What is the function of accounting ?1.1c What are the method of accounting ?1.1d What is the accounting object ?1.1e What is the accounting elements ?1.2 Core accounting terms1.3 Extended wordsCore terms reminderAccountingUnit of measurementAccountDocumentAccounting statementCostingAssetLiabilityOwner’s interestProfitIncomeExpenseCore accounting termsAccount [?‘ka?nt] n. 账户,户头Account book 账簿Accounting [?‘ka?nt??] n. 会计学，会计核算?Accounting element 会计要素Accounting object 会计对象Accounting statement 会计报表Accuracy [‘?kj?r?s?] n. 准确Asset [‘?set] n.资产Auditing['??d?t?? ] n. 审计Component[k?m‘p??n?nt] n. 成分；组成部分Costing[‘k?st??]n. 成本核算Decision-making 决策Document[‘d?kj?m(?)nt] n. 文件，单证，凭证?Double-entry bookkeeping 复式簿记Entity['ent?t?] n. 实体Expense[?k‘spens] n.费用Integrity[?n‘tegr?t?]n. 完整Legality[li?‘g?l?t?]n.合法Liability[la??‘b?l?t?]n.责任，负债Movement of fund 资金运动Owner’s interest 所有者权益Profit[‘pr?f?t]n.利润Trueness[‘tr?n?s]n.真实Parties concerned 有关各方Unit of measurement 计量单位Income[‘?nk?m]n.收入1.3 Extended wordsAnalyze [‘?n?la?z]n. 分析Calculate[‘k?lkj?le?t]vt.计算Compile [k?m‘pa?l] vt.编辑，编写Confirmation[k?nf?‘me??(?)n]n.确认Constitute [‘k?nst?tju?t]vt.构成Controlling[k?n‘tr??l??]n. 控制Currency[‘k?r(?)ns?]n.货币Ensure[?n‘]vt.确保Financial [fa?‘n?n?(?)l]adj. 财政的，财务的?Given [‘g?v(?)n]adj.特定的，指定的Inspection[?n‘spek?n]n.检查，视察Monitor [‘m?n?t?]vt.监督Orientation[,??r??n‘te??(?)n]n.定位Participate[pɑ?‘t?s?pe?t]vt.参与Process[‘pr??ses]n.过程，程序Property[‘pr?p?t?]n.财产Persue[ p??sju: ]vt.追求，从事Optimal[‘?pt?m(?)l]adj.最佳的，最理想的Providing a basis for 为……提供依据Recording[r?‘k??d??]n.记录Reflect[r?‘f lekt]vt.反映Represent[?repr?‘zent]vt.代表，表示Specific[sp?‘s?f?k]adj.特定的，具体的Vary with因……而变化Verify[‘ver?fa?]vt.核实With a view to 目的是1.1a DefinitionAccounting,①with a specific currency as its major unit of measurement,以货币作为主要计量单位②is the task of recording, calculatin g, controlling, analyzing andreporting the economic activities of a given entity/organization, 对特定实体/组织进行记录、计算、控制、分析、报告③with a view to providing financial and management information.以提供财务和管理信息的工作1.1b Functionreflect and control the process of economic activities.反映和控制经济活动过程ensure the legality, trueness, accuracy and integrity of accounting information.保证会计信息的合法、真实、准确和完整provide necessary financial data for economic management.为管理经济提供必要的财务资料participate in decision-making and pursue optimal benefit. 参与决策并谋求最佳的经济效益1.1c Methodssetting up the account and account book 设置账户和账簿filling in and auditing the accounting document 填写与审计会计凭证?double-entry bookkeeping 复式簿记costing 成本核算property inspection 财产检查compiling accounting statement 编制会计报表reviewing, checking and analyzing accounting data, etc.审阅、检查和分析会计数据等1.1d Accounting ObjectThe content that is verified and monitored within the work scope of accounting.会计工作所要核算和监督的内容Specifically, movements of fund represented in the routine operational activities of a business organization.具体来说，是指业务单位在日常经营活动中所表现出的资金运动。
会计英语.课件.
立信会计出版社
第 三 章
Unit 3 Accounting cycle Ⅱ 第三章 会计循环 Ⅱ
• 1. Books of prime entry 原始账簿 • 1.1 Sales day book 销售日记账 • 1.2 Purchases day book 采购日记账
立信会计出版社
• 1.3 Cash book and petty • 现金日记账及零用现金簿 • 1.3.1 Cash book • 1.3.2 Petty cash book
立信会计出版社
• 4. GAAP 一般公认会计原则 • 5.IASs and IFRSs • 国际会计准则及国际财务报告准则
立信会计出版社
• 6. •
Assumptions and characteristics of financial statement. 财务报告的假设及特征
立信会计出版社
高职高专十二五规划重点教材
会计英语 ACCOUNTING ENGLISH 宁小博 主编
立信会计出版社
第 一 章
Unit 1 Introduction to accounting 第一章 会计导论
• 1. Definition • 会计的概念
of accounting
• 6.1 Underlying assumptions • Accrual basis权责发生制 • Going concern 6.2 • • • • •
Qualitative Characteristics of financial statement 财务报告的质量特征 Understandability可理解性 Relevance 相关性 Reliability 可靠性 Comparability 可比性
会计英语第一章
会计英语第一课会计领域the field of accountingspecial termsaccountingcount n 计算、考虑、总计vt 计算、清点、数数儿，盘算内容极不同于calculate vt 计算、估计、推算calculator n 计算器compute v 计算，用计算机计算computer n 计算机，电脑count on 指望count out 边算便说出account n 计算、帐户（加前缀后的情况）vt vi 计算、说明accounting n 会计，会计学accountant n 会计师accountancy n 会计、会计工作on this account 由于这····on no account 决不····record n `record 记录，报告，档案，唱片发音时因动词、名词而不同。
v ri`cord 记录，表明，录音a 创纪录的classify v 分类，分等summarize v 概述，总结interpret v 解释，说明，口译还有：Business 事务，企业，实业界，经济业务等Monetary 货币的，金融的，财政的，财务的ManagementPolicy 方针、政策、策略Operation 开动、操纵、经营管理、起作用手术Carry out 从事某种工作Organization chartGraphic a 图解的，图示的Layout n 设计、布局Rank v 排列、次序、位置Cash flowReceipt n 收到，收条，收据Earning n 如同利润，net earnings 赚头，净赚Revenue n 如同收入，营业收入，毛收入Income n 如同收益如income statement 收益表Receive v 领，收，容纳Receivable a 应收的，应收款Expenditure n 支出，支付，现金支出（不见得一定是费用）Payout n 支付，支出的数额Disburse v 支付，开销Cost n v 花费，成本cost 与costing 区别Expensive a 花费多的，昂贵的Payroll n 支付的工资，工薪Expense n 花费，开支，损耗Expend v 用，消费Spend v 费，花费FiscalFinancial n 财政的，财务的，金融的（但不见得就是银行的，可银行的也能用这个词）Finanice n v 筹资，融资，贷款，财务，财政，金融，供给经费，筹措资金Financing n 筹资用资BookkeepingFinancial information 财务信息Bookkeeper 簿记员Financial transaction 财务交易Books of account 帐簿（注意与帐户之间的关系）Certified public accountantQualified opinion 保留意见Unqualified opinion 无保留意见Fair presentation 公允表达Chartered accountant 皇家特许会计师Audit（要注意这一词的广阔性）Auditing 审计，监测，审查Auditor 审计师，监测员Governmental and institutional accountingController/comptroller 主计长，总会计师Financial officer(official) CFO n 财务总监，财务经理Treasurer n 司库，财务（非会计）负责人Cost accountingAnalysis n 分析（读法）Analyze v 分析（读法）Catual unit value 实际单位价值AssetCash 现金Receivable 应收款Security 证券，此处指有价证券Property 财产Intangible 无形，此处为无形资产Goodwill 商誉Sale n 卖，销售Sell v 卖，卖出（sold sold）Purchase n 采购Buy v 买进（bought bought）Financial statement 财务报表，会计报表Managerial accountingFiscal report 财务报告Operating policy 经营方针，经营策略The purposes of accounting--recording financial information for legal and other reasons;--summarising financial information for users so that it is understandable and analysing financial information periodically so that it is useful;--communicating information for internal and external use i.e. to managers and other staff members (internal) and to users outside the business ((e)exter`nal) ;--analysis of performance to see whether performance is satisfactory;--planning and decision-making i.e. planning future activities and making business decision.The field of accounting第1段：Industry n 工业，产业，行业，也指企业（注意读法）Industrial a 工业的，产业的第2段：Business 在这里是指企业，同义词还有Corporation 公司，多指股份公司Enterprise 企业，泛指所有企业Manufactory 制造业工厂Plant 工厂，尤其是较大的工厂Factory 小工厂，作坊式厂Firm 商号，（会计师事务所）Mill 工厂，如纺织厂、粮食加工厂Shop 商店Store 商场，商城Company 泛指的公司Concern 企业Expansion 扩张Reorganization 重组Campaign 活动，指较大、有组织的系列活动，如选举，策划某一产品Movement 运动，如打打球，作体操Activity 小的活动，如记帐，生产Advertise v 注意读法（只有一个读法）Advertisement n 广告（两种读法，大概都行）第3段：第4段：Accounting procedure 会计程序Bookkeeping procedure 簿记程序Data processing 数据处理Fiscal affairs 财务业务Effect n v效果Effectiveness n 效力，效果Efficiency n 效率Economy n 经济，节省会计的艺术论及其由来；与中国现实情况的区别。
会计英语第一章解析
1.1 Nature and Content of Accounting
1.1.3 Users and Accounting Information
All parties interested in the financial health(财务状况) of a company are called stakeholders.
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1.1 Nature and Content of Accounting
1.1.3 Users and Accounting Information
Two major classifications of stakeholders Internal users, who make decisions directly affecting the External users, internal operations who make decisions concerning their of the enterprise. relationship to the enterprise.
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Part 1 Accounting Principle 会计原理 Chapter 1 Accounting and Its Environments 会计与环境
3
Mini Case
P2
Identify
1.Safety without war 2.Market for hang gliders sales 3.Policy from government ws and customs 5.People with well-education 6.Capital market 7.Infrastructure （基础设施）
会计专业英语lesson 1 Accounting an information system
《会计专业英语》课堂教案本次课标题：Lesson 1 Accounting:An Information system授课班级10会计上课时间2学时上课地点教学目标能力（技能）目标知识目标①Understand capital markets and decision making.②Identify the users of accounting information.Master the news words and terms①Understand the history and development ofaccounting②Explain the difference between Financialaccounting and managerial accounting能力训练任务及案例本章要求学生对会计的内涵、会计执业的内涵、会计信息使用者有大致的了解。
可从近期出现的新闻热点事件出发，从分析重大经济案例着手。
教学重点/难点教学重点：The definition of Accounting. The purpose of Accounting system.The principle of Accounting.教学难点：The requirement of Accounting information.The users of Accounting information.The Accounting profession.教材/教参教材：常勋肖华,《会计专业英语》，上海：立信会计出版社，2005年11月。
参考资料：1.李海红，实用会计英语.大连：大连理工出版社，2010年2月二、教学(过程)设计步骤教学活动教学方法教学手段学生活动时间分配（分钟）一会计英语课程介绍：详细的介绍本课程的定位，教学目标，教学内容，考核方式，参考资料等。
（详细内容见说课PPT）讲授法谈话法讨论法多媒体谈谈对本课程的期望与看法。
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INTRODUCTION TO THE COURSE
平时分占50%： 1. 出勤：5分/次×10次 ，没来扣5分 2. 口头回答问题或上台做题：5分/次×n次，错扣 5分/次 3. ppt: 满分10分，按照ppt的质量和演讲的流利 程度给分，一次4位同学，轮到了没做扣2分 4. 小测：一单元一次，一单元10个单词，抽点的 方式，到电脑上默写单词，对了5分，错了扣5 分
指的是
Sentences
• Another important function of accounting information needed in the organization’s internal decision-making, which relates to planning, control, and evaluation within an organization. • At the end of the term, I will give the comprehensive evaluation for you all.
Sentences
• (To meet the needs of the external users ),a framework of accounting standards, principles and procedures (known as ‘generally accepted accounting principles (GAAP)’ )have been developed to insure the relevance and reliability of the accounting information contained in these external financial reports. • reliability n.可靠性 • Reliable a.可靠的 • I’m a reliable person.
Supplement
1. 资产=负债+净资产 2. 收入-支出=结余
结余是净资产的子 项目
3. 资产+支出=负债+净资产+收入
Sentences
For example, tax accounting encompasses the preparation of tax returns and the 纳税申报单 consideration of the tax 纳税结果 consequences of proposed business transactions or 打算的、被提议的 alternative courses of action.
评估
• For example, budgets are prepare under the directions of a company’s financial executives on an annual basis and express the desires and goals of the company’s management. • CEO • Chief Executive Officer
所有者权益利润
找朋友
looking for friends
Sentences
• Accounting is an information system necessitated by the great complexity of modern business. • One of the most important functions of accounting is to accumulate and report financial information (that shows an organization’s financial position and the results of its operations to its interested users.) Necessary adj. 有必要的 Necessitate vt. 对……有必要 Necessity 必要性
Sentences
As a result, a number of specialized fields of accounting have evolved in addition to financial accounting and managerial accounting, which include auditing, cost accounting, tax accounting, budgetary accounting, government and not-for-profit accounting, human resources accounting, environmental accounting, social accounting, international accounting, etc. HR manager
Sentences
International accounting is concerned with the special problems associated with the international trade of multinational business organization. All forms of accounting, in the end, provide information to the related users and help them make decisions. 1. Is concerned with 2. Is associated with 3. Is related with Nation 国家 national This is national property. Multi 多样化的（前缀） The farm generates multi-products.
Sentences
As contrasted with financial accounting, a Managerial accounting information that is relevant to the specific plans on more frequent basis. And managerial accounting is not governed by generally accepted accounting principles. Government 政府 Govern vt. 管理、监督、支配 Manage management Advertise advertisement Invest investment
ABOUT THE EXAM:
• 期末成绩占50% • 举个例子：一学期没来一次，口头回答问 题或上台共6次，做了一次ppt得8分, 小测 4次，期末成绩70分 则：（45+30+8+20）*50%+70*50%=86.5
WEBSITE
• • • • • • • • Modern family 2 broke girls Desperate house wife
Six elements of accounting
资产 asset 负债 liability 所有者权益 Owners’ equity/owners’ interest 收入 revenue/income 费用 expense 利润 profit
Interest n.兴趣、权益、利息 vt.对……感兴趣 I’m interested in sth. Interest rate 利率 Cost n.成本 vt.花费 It costs me 2 days to finish this book. Expense n.费用 vt.花费 It expenses me………………
介词性状语
Sentences
The growth of organizations, changed in technology, government regulation, and the globalization of economy during the twentieth century have spurred the development of accounting. A OF B A
Sentences
The subdivision of the accounting process that produces these external reports is referred to as financial accounting . Divide 分开 Division n.分开 Sub 次要的(词缀） Way 道路 Subway 地铁 Urban 城市 Suburban 郊区 分支
Asset=liability + owners’ equity = is equal to + plus Revenue-expense=profit -minus The temperature today is -20degree.
音乐传花
pass flower with music
负债
REFERENCE
• TEXTBOOK • 会计专业英语(第四版),常勋,肖华编,立信会计出 版社 • REFERENCE • 会计与财务管理专业英语,刘胜军,袁菲编,哈尔滨 工程大学出版社 • 会计英语,陈杰编,湖南大学出版社 • 实用会计英语,高平阳编,企业管理出版社 • 会计英语,叶建芳,孙红星编,上海财经大学出版社 • 英文原版教材和双语教学的一些教材
Sentences
• Banks and other creditors must consider the financial strength of a business before permitting it to borrow funds . • Also, many laws require that extensive financial information be reported to the various levels of government.