会计专业英语 工业和信息化高职高专“十二五”规划教材立项项目 作者 孙晓媛 1.pptVIP

Accounting English Accounting English Lesson one introduction of accounting 授课计划 本课程目标： Topic 会计六要素的英语模样 Assets [?sets] 资产 Liability?[lai?biliti] 负债 Owner’s Equity [ekwiti] 所有者权益 Revenue [revinju:] 收入（Gain ?[gein] 收益） Expense ?[ikspens] 费用(Cost ?[k?st] 成本/Loss[l?s] 损失) Profit?[pr?fit] 利润/ Income [ink?m] Lesson one introduction of accounting 资产负债表Balance Sheet 损益表Income Statement 2006年3月颁布的企业会计准则第30号——财务报表列报规定的资产负债表和利润表的格式、内容大家还记得吗？通过本单元学习之后同学们就可以将之变为英文版的。 /wjk/200611/30.pdf 会计一词如何用英文来表述 Account [?‘kaunt] 1.at bank 银行 an arrangement that sb has with a bank ,to keep money there ,take some out 账户: I Don’t have a bank account 我没有银行账户 to have an account at a bank在银行有账户. Open an account /close an account 开立/结清账户 What’s your account number please ？ 请问你的账户号码 会计一词如何用英文来表述 2．Business record 商业记录 a written record of money that is owned to a business. To do the accounts 记账 To keep the accounts up to date保持账目日清月结 The accounts department 会计部门 会计一词如何用英文来表述 3．With shop / stores商店 an arrangement with a shop /store or business to bills for goods or services at a later time 赊销账;赊购 account receivable 应收账款 account payable 应付账款 Words and Phrases（基础术语） Words and Phrases Lesson One Introduction of Accounting Lesson One Introduction of Accounting Exercises（工作任务、练习） (1) Distinguish the concept of accounting. (2) The division of accounting. (3) What is Ethics? * * Accounting English Sunxiaoyuan E-mail: sunjimingyeye@163.com QQ:376472852 在线教务辅导网： 教材其余课件及动画素材请查阅在线教务辅导网 QQ:349134187 或者直接输入下面地址： Lesson one Lesson One Introduction of Accounting Words and Phrases（基础术语） 2 Presentation（讲授） 3 Exercises（工作任务、练习） 4 Summary（总结） 5 Topic (话题、案例—任务驱动) 1 Lesson one introduction of accounting 会计六要素、资产负债表、 利润表的英语模样 Particular time Name of business B/S As At (Date) Douglas Trading Co Balance Sheet As At January 31, 2000 Profit and loss account for the year ended… ￡m Turnover X C