会计英语课件ppt课件
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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
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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
▲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
ppt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.
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11
4、Three basic accounting 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
❖Is Accounting English difficult?
ppt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》
Read Part I and answer the following questions:
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?
use them in the translation task.
ppt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.
Profits wk.baidu.com润
ppt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
ppt课件
4
UNIT 1
An Introduction to Accounting
ppt课件
5
Learning Objectives
❖ Explain the definition of accounting; ❖ Understand the basic function of accounting; ❖ As certain the users of accounting information
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 equatpipot课n件 must be in balance.(平14衡）
ppt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。
ppt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）
Bean Counter 数豆子的人
❖ Different expressions about “ 企业” in English
Business
Enterprise
Firm
Company Corporation
ppt课件
7
Step One Lead –in the new lesson
WELCOME!
❖Haven’t seen you for some time!
ppt课件
1
会计英语
Accounting English
罗定市中等职业技术学校 李金梅
ppt课件
2
❖Why do we learn Accounting English?
❖What are the learning objectives of Accounting English?
accounting and their duties. ❖ Learn the accounting terms in this chapter and
ppt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
▲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
ppt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.
ppt课件
11
4、Three basic accounting 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
❖Is Accounting English difficult?
ppt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》
Read Part I and answer the following questions:
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?
use them in the translation task.
ppt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.
Profits wk.baidu.com润
ppt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
ppt课件
4
UNIT 1
An Introduction to Accounting
ppt课件
5
Learning Objectives
❖ Explain the definition of accounting; ❖ Understand the basic function of accounting; ❖ As certain the users of accounting information
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 equatpipot课n件 must be in balance.(平14衡）
ppt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。
ppt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）
Bean Counter 数豆子的人
❖ Different expressions about “ 企业” in English
Business
Enterprise
Firm
Company Corporation
ppt课件
7
Step One Lead –in the new lesson
WELCOME!
❖Haven’t seen you for some time!
ppt课件
1
会计英语
Accounting English
罗定市中等职业技术学校 李金梅
ppt课件
2
❖Why do we learn Accounting English?
❖What are the learning objectives of Accounting English?