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会计英语课件 Unit 6 Assets
Accounts receivable are classified as current assets and appear on the balance sheet immediately after cash and cash equivalents.
In the balance sheet, cash in listed first among the current assets, because it is the most liquid of all current assets and the banker, credit manager, or investor who studies a balance sheet critically is always interested in the total amount of cash as compared with other balance sheet items, such as accounts payable.
会计英语
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Unit 6 Assets
1
Current assets
22
Long-term assets
Learning objectives
1. To understand the definition of assets 2. To understand the classification of assets 3. To understand the methods of depreciation
Warming up
One hospital maintains an auxiliary generator for use in electrical outages. Such outages are rare, and the generator has not been used for the past two years. Should the generator be reported as a fixed asset on this hospital’s balance sheet?
In the balance sheet, cash in listed first among the current assets, because it is the most liquid of all current assets and the banker, credit manager, or investor who studies a balance sheet critically is always interested in the total amount of cash as compared with other balance sheet items, such as accounts payable.
会计英语
secondsຫໍສະໝຸດ secondsseconds
seconds
seconds
Unit 6 Assets
1
Current assets
22
Long-term assets
Learning objectives
1. To understand the definition of assets 2. To understand the classification of assets 3. To understand the methods of depreciation
Warming up
One hospital maintains an auxiliary generator for use in electrical outages. Such outages are rare, and the generator has not been used for the past two years. Should the generator be reported as a fixed asset on this hospital’s balance sheet?
学术英语综合-Unit-6PPT课件
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3
Unit 6
Mathematics
Unit Objectives
1. Professional Knowledge
• Know more about applied mathematics; • Think critically about mathematics education in college; • Get acquainted with the Mayan system of numeration
Now work in pairs and share your answers with your partner.
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9
Unit 6
Text A Overview
Mathematics
Summarize the main ideas of Text A on the basis
of Task 1/Critical Reading and Thinking/Text A.
4. Speaking
• Analyze the audience and purpose of the speech
5. Writing
• Achieve coherence in research paper writing
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7
Unit 6
Mathematics
Unit Objectives
6. Researching
.
5
Unit 6
Mathematics
Unit Objectives
3. Listening
• Know how to use note-taking symbols and abbreviations
新视野大学英语unit6PPT课件
trembled • no joy in it • dump, lift, walk, lift
Text Study—Understanding
2. People’s response to greeting from a trash-man:
• nothing • a surprised stare • startled • retreat indoors • frightened • coldness
For more details
随笔
词汇学习
The Trashman
课文阅读
导入
预习
小结
写作
Part III
Part I Part II Part IV
Back
Main Idea of Part III
Devices for Developing It
T[Phaeraasu. t1h2otrod1e3s]crTihbeesauhtihsocrhraenalgiezeodftmhaitnad by
discarded toys small appliances cans
• Yard Trash:
It includes leaves, grass trimmings, shrubbery trimmings.
• Yard Bulky Household Trash:
Any waste accumulation of bulky items such as stoves, refrigerators, washers, dryers, water heaters, sofas, carpets and similar items.
About Jobs
Text Study—Understanding
2. People’s response to greeting from a trash-man:
• nothing • a surprised stare • startled • retreat indoors • frightened • coldness
For more details
随笔
词汇学习
The Trashman
课文阅读
导入
预习
小结
写作
Part III
Part I Part II Part IV
Back
Main Idea of Part III
Devices for Developing It
T[Phaeraasu. t1h2otrod1e3s]crTihbeesauhtihsocrhraenalgiezeodftmhaitnad by
discarded toys small appliances cans
• Yard Trash:
It includes leaves, grass trimmings, shrubbery trimmings.
• Yard Bulky Household Trash:
Any waste accumulation of bulky items such as stoves, refrigerators, washers, dryers, water heaters, sofas, carpets and similar items.
About Jobs
大学英语课程课件lesson6textappreciationPPT课件
WB T L E
To be continued on the next page.
• Text Analysis
Lesson 6—The Man in the Water
Question: In the author’s view, do people feel
proud or sad about the disaster? Why?
problem, a difficult task
Last Wednesday, the bad weather, unconcerned about the consequences it might bring about as always, made Flight 90 fall down. On that same afternoon, human nature, groping for the flotation rings and struggling in the icy water, came to prove its greatness displayed in an unexpected tragedy.
Lesson 6—The Man in the Water
• Text Analysis
Question: The fight between the man in
the water and the natural forces ended up with the death of the man. Why does the author say he is not a loser?
They feel proud because man defeated the indifferent natural forces.
大学课程《会计英语》PPT课件：Chapter 6 Unit 1
The cost of plant and equipment includes all expenditures reasonable and necessary in acquiring the asset and placing it in a position and condition for use in the operations of the business.
1. Plant And Equipment 固定资产 2．Trade In 以旧换新 3．Betterments 改造投资 4．Additions 扩建 5．Disposal Of Plant And Equipment 固定资
产处置 6．Property Taxes 财产税
Continued
Only reasonable and necessary expenditures should be included.
Determining the Cost of Assets
Purchased for Cash
Cost is most easily determined when an asset is purchased for cash. The cost of the asset is then equal to the cash outlay necessary in acquiring the asset plus any expenditures for freight, insurance while in transit, installation, trial runs and any other costs necessary to make the asset ready for use.
1. Plant And Equipment 固定资产 2．Trade In 以旧换新 3．Betterments 改造投资 4．Additions 扩建 5．Disposal Of Plant And Equipment 固定资
产处置 6．Property Taxes 财产税
Continued
Only reasonable and necessary expenditures should be included.
Determining the Cost of Assets
Purchased for Cash
Cost is most easily determined when an asset is purchased for cash. The cost of the asset is then equal to the cash outlay necessary in acquiring the asset plus any expenditures for freight, insurance while in transit, installation, trial runs and any other costs necessary to make the asset ready for use.
大专英语教材Unit6-Section A(new)老师教学ppt
involve v.
Unit Six
1. 包含；需要 involve sth. 这个项目有许多困难。
This project involves much difficulty. 这项实验需要多年的工作。
This experiment involves years of work. involve doing sth. 秘书的工作包括安排会议和写报告。
Unit Six
broadcast
Unit Six
1. n. 广播 广播站, 广播电台 _________
broadcast station
The broadcast said no one was hurt in the accident.
2. v. 广播，播送 播送新闻 __________
broadcast news 正在播送新闻。(be broadcast)
fewer than ten percent of Americans carry out their New Year’s
resolutions.
Text A Para. 6
Chinese
Unit Six
evil 【1】adj. not good morally; wicked; harmful
electrical adj.与用电有关的; 电气科学的
电力设备 __________ electrical equipment
e.g. charger, battery, fuse, light, switch, wire
家用电器 __________ household electrical appliances
不道德的；邪恶的；有害的 evil spirit ________
B2 Unit 6英语专业 基础英语 第二学期课件
ce or condition of great suffering e.g. Angela has a thin sharp voice; it’s purgatory to have to listen to her sing.
dilemma: a situation in which one has to make a difficult choice e.g. This is the industrialist’s dilemma: invest, and risk going bankrupt, or not invest and risk losing your share of the market.
illusion: something that deceives a person by seeming to be real
e.g. The mirrors all round the walls give an illusion of greater space
devastating: completely destructive e.g. The US then launched its most devastating attack of the entire war. devastate (v.); devastation (n.): destroy, damage (synonyms)
reassuring: make someone feel less worried or frightened e.g. It’s reassuring to know that the children are being looked after. reassuringly adv. e.g. Seeing his worried face, Betty smiled reassuringly.
dilemma: a situation in which one has to make a difficult choice e.g. This is the industrialist’s dilemma: invest, and risk going bankrupt, or not invest and risk losing your share of the market.
illusion: something that deceives a person by seeming to be real
e.g. The mirrors all round the walls give an illusion of greater space
devastating: completely destructive e.g. The US then launched its most devastating attack of the entire war. devastate (v.); devastation (n.): destroy, damage (synonyms)
reassuring: make someone feel less worried or frightened e.g. It’s reassuring to know that the children are being looked after. reassuringly adv. e.g. Seeing his worried face, Betty smiled reassuringly.
商务英语课程课件(Unit 6 Business Presentations)
Tips to help your presentation skills
Know what you are going to say - make sure that you have practised and revised the content where necessary so that you are able to make a confident and polished presentation on the day. Practice with handouts and props - if you are using handouts or other props in your presentation, practice with them as part of your preparation so that your presentation flows. .
6.1. 2 Listen to the presentation and complete the sheet below
according to the information you hear.
In this part you are going to listen to a presentation introduction and a presentation given by Allan Swales about his company called Cultural Study Tour . Now listen and try to finish the exercises while listening.
◆ Warm-up Practice ◆ Listening Task ◆ Speaking Task
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Part3 Reading Skills of Scientific
and Technical English
科技英语文章的阅读有以下五个方面的技巧: ❖ 获取主题思想(Reading for Main Idea)
获取主题思想的阅读技巧分四步： (1)辨认主题名词； (2)找出主题句； (3)获取主题思想； (4)避免不相关的内容。 ❖ 获取细节(Reading for Details)
Part2 Product Specification
❖ 简略性表现为内容简略，文字浅显，句式 简单，大量使用祈使句和省略句，避免使 用不必要的修辞手段。
❖ 技术性指说明书中文字涉及某方面的专业 知识。
❖ 描述性表现为文字具有层次感、程序性和 说服力。
❖ 客观性是指用在说明书中的词语应该恰当、 如实地反映产品的真实情况。
Unit Five Applied Writing
Part1 Notice of Invitation for Bids
招标通告通常由以下几部分组成: ❖ 标题(Headline) ❖ 招标单位名称(Name of Tendering Unit) ❖ 工程名称(Name of the Project) ❖ 工程招标号(Bid of Number) ❖ 正文(Body Copy) ❖ 附项(Supplementary Items)
❖ 理解句子(Understanding Sentence) (1)分析句子 (2)利用标点符号 (3)利用参照词 (4)利用信号词
Part3 Reading Skills of Scientific and Technical English
❖ 抓住段落核心，整体理解文章 (Understanding Article) (1)研读(study reading) (2)略读（skimming） (3)浏览（scanning）
Bylines Keywords Abstract
Introduction
Materials and Methods Results
Discussion Acknowledgements
References Appendix
Part3 Reading Skills of Scientific and Technical English
❖ 理解词义(Understanding Vocabulary ) (1)通过上下文线索猜测词义 (2)通过构词法掌握词汇前缀、后缀和词 根 (3)扩大知识面，克服背景知识方面的障 碍
பைடு நூலகம்
Part3 Reading Skills of Scientific and Technical English
Part4 How to Write a Scientific Paper
a Scientific Paper
Features Divisions
content the style of writing the system of documenting the sources Title of the Paper
Part2 Product Specification
❖ 产品说明书是帮助用户认识产品，指导用 户使用产品的书面材料 。
❖ 机械产品说明书的内容一般包括产品特点、 用途、规格、结构、性能、操作程序及注 意事项等 。
❖ 产品说明书大多都由标题、正文、落款三 部分组成。
❖ 产品说明书的文体特点为简略性、技术性、 描述性和客观性。