《会计英语》课堂教学延伸 1

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1、AccountingEnglishWhydoyoutakethecourseofAccountingEnglish?WhatarethelearningobjectivesofAccountingEnglish?IsAccountingEnglishdifficult?Studytools《AnEnglish–ChineseDictionaryofAccounting》，《英汉双解财会词典》，外语教学与研究出版社，[英]P.H.Collin,AdrianJoliffe编，张炜等译，2002年9月第1版Gam

2、eIntroduceyourselfinEnglishRespondingtoanintroductionExamplesIloveshopping!Mymomsays,Ishouldbecomealegislator，becauseIbringsomanybillsintothehouse.I’maLeo.SomegoodtraitsofLeoare:broad-minded,loving,faithful.Badtraitsare:bossy,patronizing.I’matypicalLeo.I’m

3、faithfulbutpatronizing.I’mapersonofprinciple.Idonotcompromise.BecauseIdon’tsmoke,IdonotwearaT-shirtwithaMarlborologo,evenifsomebodygivesonetomefree.Unit1IntroductiontoACCOUNTING:LearningObjectivesExplainthedefinitionofaccounting;Understandthebasicfunctiono

4、faccounting;Understandthetypesofaccountinginformation;Ascertaintheusersofaccountinginformationandknowwhytheyneedtheinformation;Haveageneralideaoftheprofessionalfieldsofaccountingandtheirduties.DefinitionofAccountingAccountingisasystemforrecordinginformatio

5、naboutbusinesstransactionstoprovidesummarystatementsofacompany'sfinancialpositionandperformancetouserswhorequiresuchinformationDifferentexpressionsabout“企业”inEnglishBusinessEnterpriseFirmAccounting会计（学）Accountant会计师BeanCounter数豆子的人Accounting:Informationfor

6、DecisionMakingTheprimaryobjectiveofaccountingistoprovideinformationthatisusefulformakingdecisions.TypesofaccountingFinancialAccountingManagementAccountingTaxAccountingFinancialAccountingFinancialaccountinginformationdescribesthefinancialposition(财务状况),resu

7、ltofoperation(经营成果),andcashflow(现金流)ofaneconomicentity.Question:Whousethefinancialaccountinginformation?Incometaxreturns纳税申报ManagementAccountingQuestion:What’sthepurposeofmanagementaccounting?Bankaccount银行账户Oweto欠…债TaxAccountingPrepare编制Confirmto/with与…相一致

8、Question:Whatfunctionsdoestaxaccountingencompass?UsersofAccountingInformationExternalusersInternalusersUsersofAccountingInformationInternalusersofaccountinginformationQuestion:Howtodefineinternalusersofaccoun