金融英语课件(unit 3)

Opening remarks
90% of the right decision comes from information and the rest from judgment. Question:In an entity, where does the information come? ------ accountants’ information ------ the financial information is the most important one the financial information is always reported to the managers by the accountants in the financial statements, which are the formal written papers
Types of financial statements
Balance sheet The income statement The statement of owner’s equity Statement of cash flows Static statements: balance sheet Dynamic statements: income statement,
Unit Three Part B Financial Statements
教学目的与要求（Teaching targets）： 1. to help students to understand the purposes, functions and types of financial statements, especially the types of financial statements. 2. to help students to get familiar with the special English words and expressions about financial statements 教学重难点(Emphases and difficult points） some important vocabulary: financial statement ， revenues and expenses，statement of financial position， balance sheet，income statement， statement of cash flows ， statement of owner’s equity ， net income ， net loss，capital transaction the types of financial statements. Some important special vocabulary and expressions, eg, balance sheet, income statement, statement of cash flows, net loss, expense/expenditure, as of, revenue/income.
3. The statement of owner’s equity: presents a summary of the changes that occurred in the owner’s equity of the entity during a specific time period, such as a month or a year. Increases in owner’s equity arise from investments by the owner and from net income earned during the period. Decreases result from withdrawals by the owner and from a net loss for the period. 4. Statement of cash flows provides the inflow and out-flow of cash and cash equivalents of an equity in a specific accounting period.
Language Points (语言点)
8. confirm vt. 使更坚定，使更坚固 Your behavior has only confirmed in my opinion of you. 你的行为反而更坚定了我对你的看法。 （进一步）证实 It is confirmed by experience. 这已为经 验所证实。 conform to 遵守；符合 A good citizen is expected to conform to the law of his country. 一个公民应遵守国家的法律。 9. account for 作某事物的解释，解释某事物的原因 e.g. His illness accounts for his absence. 他因病缺席 Please account for your disgraceful conduct.请对你的可耻 行为作解释。
Language Points (语言点)：
7. premium n. 保险费 Your first premium is now due. 你第一期保险 费到期。 额外费用、津贴、奖金、花红 A premium of 2 percent is paid on long-term investment. 对长期投资者可获2％的奖励。 at a premium 溢价 shares are selling at a premium. 股票溢价出 售。
The principle of making a balance sheet
assets = liabilities + owner’s equities Current assets +fixed assets = current liabilities + non-current liabilities + owner’s equities
Language Points (语言点)：
1. generous adj. 慷 慨 的 ， 大 方 的 generous with one’s money 用钱大方 心地高尚的，无偏见的 a generous mind/spirit 高尚的心， 精神 2. owe v. owe sth. to sb. 欠某人债/将某事物归因或归功于 某人 He owes $50 to his father. 他欠他父亲$50。 He owes his success more to luck than to ability.他认为他的 成功靠运气而不是自己能力。 3. allow for sb./sth. 在计算、估计、考虑时包括某人/某事 I will take you half an hour to get to the station, allowing for traffic delays. 把路上的耽搁算进去，你要半小时才能到 车站。
Language Points (语言点)：
6. redundancy redundant adj. 不必要的，多余的，冗繁的 e.g. a paragraph without a redundant word 无一冗词的一 段文字 （工人）被解雇的，失业的 become/be made/find oneself redundant成为冗员被裁 redundancy n. 人 浮 于 事 ； 裁 员 a high level of redundancy among unskilled workers 非熟练工人的大量裁 减 裁减的工人 200 redundancies were announced in the shipyards
《金融专业英语》 金融专业英语》
Finance English
Unit Three Part A A Balance Sheet
教学目的与要求（Teaching targets）： help students know clear about the components included in the Balance Sheet; study some specialized words and expressions related to the Balance Sheet; some new basic English vocabulary 教学重难点(Emphases and difficult points） some important vocabulary: balance sheet, fixed asset, tangible asset, current asset, current liability, accrued assets, trade credit, accrual, non-current liabilities, redundancy payments, called-up share capital, revaluation reserve, etc.; generous, owe … to, allow for, retain, provision, redundancy, premium, confirm, account for；The components of a Balance Sheet; the understanding about the classification of assets and liabili(语言点)：
4. retain v. 保持、保留 we retained the original fireplace when we decorated the room. 我们装修房间时保留了原来的壁炉。 5. provision n. 供应；供给、提供 The government is responsible for the provision of medical services. Provision for/against sth. (为将来或万一作的)准备 Provision for his wife and children 为妻子儿女的将来所作 的准备 Provision against possible disaster为防备可能发生的灾难 而采取的措施