Accounting English2.pptVIP

Accounting English Teng Yingxia 2010.9.9 Questions 1. What are the six accounting elements ? 2. What are the elements of the balance sheet ? 3. What are the elements of the income sheet the? 4. What are the three basic forms of business organization? 1.2 The Accounting System Accounting Elements and Equation Financial accounting information is classified into six categories: Assets Liabilities Owner’s equity Revenues Expenses Net earnings or net loss Dialogue Ⅲ H: Every time I see financial statement, I get confused, for there always seem to be too many items in the statement. P: The balance sheet and the income statement are the most basic financial statements. I believe you won’t find them difficult as long as you understand their major elements. Language points confused 糊涂的,不清楚的 I am really confused. major elements major subjects What is your major? My major is accounting. I major in science. Element ?成分, 要素, Cells are the elements of the human body. 细胞是人体的基本单位。 原因状语从句 1. because引导的原因状语从句一般放于主句之后， because 表示直接原因， 语气最强， 最适合回答 why引导的疑问句。例如： I do it because I like it. 我做这件事是因为我喜欢。 2. since引导的原因状语从句一般放于主句之前表示已知的、 显然的理由(通常被翻译成“既然”)， 较为正式， 语气比because弱。例如： Since you are free today, you had better help me with my mathematics. 既然今天你休息， 你最好帮我补习数学 3. as 引导原因状语从句时表示附带说明的“双方已知的原因”， 语气比since弱， 较为正式， 位置较为灵活(常放于主句之前)。例如： As it is raining, you’d better take a taxi. 既然在下雨， 你最好乘出租汽车。// As you are tired, you had better rest. 既然累了， 你最好休息一下。// I went to bed early, as I was exhausted. 我睡得早， 因为我筋疲力尽了 4. for引导的原因状语从句并不说明主句行为发生的直接原因， 只提供一些辅助性的补充说明， for引导的原因状语从句只能放于主句之后并且必须用逗号将其与主句隔开。例如： He could not have seen me, for I was not there. 他不可能见过我， 因为我不在那里。 Dialogue Ⅲ H: What are the elements of the balance sheet then? P: Elements of the balance sheet can be categorized into three groups--namely assets, Liabilities and owners’ equity. Assets are economic resources that are owned by the business, and can be divided into current assets and long-lived assets. La