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,PhrasesAndSpecialTermsaccounting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

itisreported

itisannounced

Lesson2GenerallyAcceptedAccountingPrinciples

教学步骤：1.复习2.学单词3.翻译课文Newwordspractice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inthesenseofnotonly……butalsoneither……noreither……orinordertoinorderthat翻译课文Lesson3TheAccountingSystem教学步骤：复习单词学习新单词、课文翻译Newwords,PhraseAndSpecialTermsaffect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HomeworkPage18ReadingMaterial1Lesson4AccountingCycle(1)教学步骤：预习生词、课文复习学新单词、课文Newwordsaccountingcycle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)NewwordsAdjust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)NewwordsFacilitate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FormatComplete:finish完成Extend延伸，转入Colum拦，柱CurrentyearOffsetting抵销的Optional可以任选的Translation

homeworkLesson9CashAndTemporaryInvestmentNewwordsCriterion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translateLesson10receivablesNewwordsAdvances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ItissuggestedthatItisorderedthatItisrequiredthattranslationLesson11InventoriesNewwordsInventory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_TermInvestmentNewwordsCostmethod成本法Equitymethod权益法，产权法Parentcompany母公司Transferfee转让手续费Broker经