旅游专业专业英语.docVIP

Questions for lesson 1 Users of accounting informations Internal or External? CEO 首席执行官 CFO 首席财务官 Stockholders 股东 Potential investors 潜在投资者 Governmental agencies 政府机关 Customer 顾客 Suppliers 供应商 Bankers 银行家 Board of directors 董事会 General manager 总经理 Departmental managers 部门经理 Accountant 会计 Staff 员工 Creditors 债权人 Tasks of lesson 2 Step 1: find your own group there are 6 groups: assets / liabilities / owner’s equity / revenues / expenses /accounting elements Step 2:do the presentation : For example： in the “Asset” group，you should tell us the definition、classification、examples of assets. Group 1： Cash on bank 银行存款 Short-term investments 短期投资 Accounts receivable 应收账款 Inventories 存货 Fixed assets 固定资产 Intangible assets 无形资产 ( Plant and equipment ) Group 2： Notes payable 应收票据 Deposit receipt 存款收据 Dividends payable 应付股息 Tax payable 应交税费 Long-term loans 长期借款 Long-term accounts payable 长期应付款 Group 3 Paid-in capital 实收资本 Paid-in stock 实收股本 Current year profits 本年利润 Profit distribution 利润分配 Capital surplus 资本公积 Group 4 Sales revenue 销售收入 Service revenue 服务费用 investment income 投资收入 Non-operating income 非营业收入 Other operating revenue 营业外收入 Group 5 Cost of goods sold 销货成本 Operating expenses 营业费用 Administrative expenses 管理费用 Selling expense 销售费用 Financial expenses 财务费用 Income tax 所得税 Group 6 Asset 资产 Liability 负债 Owner’s equity 所有者权益 Revenue 收入 Expense 费用 Net Earning 净收益 Net Loss 净损失 Questions for lesson 3 Here are the transactions of ABC company occurred in July 2010. (1) The company purchased supplies for cash $280. Dr: Supplies