会计英语课件(ppt课件)
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1.Accounting is a special _____ of business. 2.What is the purpose of accounting? 3. Who are the accounting users?（使用者) 4.What are three basic accounting elements?
3、the third can be calculate (compute ) . 计算出 来 4. Under the business entity principle 在企业实体原则下
5、the accounting elements are affected （相互影响） by each other . 6、The accounting equa学t习i交o流n课件must be in balance.(平14衡）
学习交流课件
8
1、What is Accounting?
Accounting is a special _l_an_g_u_age of business.
会计是一种特殊的商业用语。
学习交流课件
9
2、What is the purpose of the
accounting?
The purpose of accounting is to provide useful information for different users in order to make their decisions.(作出决定）
and know why they need the information; ❖ Understand the types of accounting information; ❖ Have a general idea of the professional fields of
accounting and their duties. ❖ Learn the accounting terms in this chapter and
Profits 利润
学习交流课件
12
5、Accounting equation
❖ 资产 = 负债 + 所有者权益 Assets = Liabilities+ Owner’s equity
= equal + plus - minus
Assets - Liabilities = Owner’s equity ❖Net assets = Owner’s equity
学习交流课件
13
6、Useful expressions
❖ 1、Express 表示 ❖ 2、Equity are divided into liabilities and
owner’s equity.
divide into 把….分成….
eg: We will divide the students into three groups.
学习交流课件
4
UNIT 1
An Introduction to Accounting
学习交流课件
5
Learning Objectives
❖ Explain the definition of accounting; ❖ Understand the basic function of accounting; ❖ As certain the users of accounting information
学习交流课件
10
3、Users of Accounting
Information(会计信息的使用者）
Owners 业主,managers经理 ,creditors 债权人, governments agencies 政府机构,customers ,
顾客labor unions工会, and competitors对手
use them in the translation task.
学习交流课件
6
❖ Account 账户 asset account 资产账户 ❖ Accounting 会计（学）I majored in accounting. ❖ Accountancy 会计工作、会计学 ❖ Accountant 会计师 I want to be an accountant.
WELCOME!
❖Haven’t seen you for some time!
学习交流课件
1
会计英语
Accounting English
罗定市中等职业技术学校 李金梅
学习交流课件
2
❖Why do we learn Accounting English?
❖What are the learning objectives of Accounting English?
▲provide sth… for sb.…为某人提供某物 Eg. Our school often provides delicious food for us .
▲in order to 目的/为了
Eg. We study hard in order to make a contribution to the society
学习交流课件
11
4、Three basic aHale Waihona Puke Baiducounting elements
（会计的三个基本要素 ）
Assets
资产
Liabilities
负债
Owner’s equity 业主权益/所有者权益
They exist in every business entity.
Revenue 收入
Expenses 费用
Bean Counter 数豆子的人
❖ Different expressions about “ 企业” in English
Business
Enterprise
Firm
Company Corporation
学习交流课件
7
Step One Lead –in the new lesson
Read Part I and answer the following questions:
❖Is Accounting English difficult?
学习交流课件
3
Suggestions for study
❖ Previewing the text is very important.
❖ 《An English –Chinese Dictionary of Accounting》，《英汉双解财会词典》
3、the third can be calculate (compute ) . 计算出 来 4. Under the business entity principle 在企业实体原则下
5、the accounting elements are affected （相互影响） by each other . 6、The accounting equa学t习i交o流n课件must be in balance.(平14衡）
学习交流课件
8
1、What is Accounting?
Accounting is a special _l_an_g_u_age of business.
会计是一种特殊的商业用语。
学习交流课件
9
2、What is the purpose of the
accounting?
The purpose of accounting is to provide useful information for different users in order to make their decisions.(作出决定）
and know why they need the information; ❖ Understand the types of accounting information; ❖ Have a general idea of the professional fields of
accounting and their duties. ❖ Learn the accounting terms in this chapter and
Profits 利润
学习交流课件
12
5、Accounting equation
❖ 资产 = 负债 + 所有者权益 Assets = Liabilities+ Owner’s equity
= equal + plus - minus
Assets - Liabilities = Owner’s equity ❖Net assets = Owner’s equity
学习交流课件
13
6、Useful expressions
❖ 1、Express 表示 ❖ 2、Equity are divided into liabilities and
owner’s equity.
divide into 把….分成….
eg: We will divide the students into three groups.
学习交流课件
4
UNIT 1
An Introduction to Accounting
学习交流课件
5
Learning Objectives
❖ Explain the definition of accounting; ❖ Understand the basic function of accounting; ❖ As certain the users of accounting information
学习交流课件
10
3、Users of Accounting
Information(会计信息的使用者）
Owners 业主,managers经理 ,creditors 债权人, governments agencies 政府机构,customers ,
顾客labor unions工会, and competitors对手
use them in the translation task.
学习交流课件
6
❖ Account 账户 asset account 资产账户 ❖ Accounting 会计（学）I majored in accounting. ❖ Accountancy 会计工作、会计学 ❖ Accountant 会计师 I want to be an accountant.
WELCOME!
❖Haven’t seen you for some time!
学习交流课件
1
会计英语
Accounting English
罗定市中等职业技术学校 李金梅
学习交流课件
2
❖Why do we learn Accounting English?
❖What are the learning objectives of Accounting English?
▲provide sth… for sb.…为某人提供某物 Eg. Our school often provides delicious food for us .
▲in order to 目的/为了
Eg. We study hard in order to make a contribution to the society
学习交流课件
11
4、Three basic aHale Waihona Puke Baiducounting elements
（会计的三个基本要素 ）
Assets
资产
Liabilities
负债
Owner’s equity 业主权益/所有者权益
They exist in every business entity.
Revenue 收入
Expenses 费用
Bean Counter 数豆子的人
❖ Different expressions about “ 企业” in English
Business
Enterprise
Firm
Company Corporation
学习交流课件
7
Step One Lead –in the new lesson
Read Part I and answer the following questions:
❖Is Accounting English difficult?
学习交流课件
3
Suggestions for study
❖ Previewing the text is very important.
❖ 《An English –Chinese Dictionary of Accounting》，《英汉双解财会词典》