会计英语课件

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1、WELCOME!vHaven’tseenyouforsometime!会计英语AccountingEnglish罗定市中等职业技术学校李金梅vWhydowelearnAccountingEnglish?vWhatarethelearningobjectivesofAccountingEnglish?vIsAccountingEnglishdifficult?SuggestionsforstudyvPreviewingthetextisveryimportant.v《AnEnglish–ChineseDictionaryofAccounting》，《英汉双解财会词典》UNIT1

2、AnIntroductiontoAccountingLearningObjectivesvExplainthedefinitionofaccounting;vUnderstandthebasicfunctionofaccounting;vAscertaintheusersofaccountinginformationandknowwhytheyneedtheinformation;vUnderstandthetypesofaccountinginformation;vHaveageneralideaoftheprofessionalfieldsofaccountingandt

3、heirduties.vLearntheaccountingtermsinthischapterandusetheminthetranslationtask.vAccount账户assetaccount资产账户vAccounting会计（学）Imajoredinaccounting.vAccountancy会计工作、会计学vAccountant会计师Iwanttobeanaccountant.BeanCounter数豆子的人vDifferentexpressionsabout“企业”inEnglishBusinessEnterpriseFirmCompanyCorporati

4、onStepOneLead–inthenewlessonReadPartIandanswerthefollowingquestions:1.Accountingisaspecial_____ofbusiness.2.Whatisthepurposeofaccounting?3.Whoaretheaccountingusers?（使用者)4.Whatarethreebasicaccountingelements?1、WhatisAccounting?Accountingisaspecial_la_n_g_u_ageofbusiness.会计是一种特殊的商业用语。2、Whatis

5、thepurposeoftheaccounting?Thepurposeofaccountingistoprovideusefulinformationfordifferentusersinordertomaketheirdecisions.(作出决定）▲providesth…forsb.…为某人提供某物Eg.Ourschooloftenprovidesdeliciousfoodforus.▲inorderto目的/为了Eg.Westudyhardinordertomakeacontributiontothesociety3、UsersofAccountingInformat

6、ion(会计信息的使用者）Owners业主,managers经理,creditors债权人,governmentsagencies政府机构,customers,顾客laborunions工会,andcompetitors对手4、Threebasicaccountingelements（会计的三个基本要素）Assets资产Liabilities负债Owner’sequity业主权益/所有者权益Theyexistineverybusinessentity.Revenue收入Expenses费用Profits利润5、Accountingequationv资产=负债+所有者权益Ass

7、ets=Liabilities+Owner’sequity=equal+plus-minusAssets-Liabilities=Owner’sequityvNetassets=Owner’sequity6、Usefulexpressionsv1、Express表示v2、Equityaredividedintoliabilitiesandowner’sequity.divideinto把….分成….eg:Wewilldividethestudentsintothreegroups.3、thethirdc