金融英语课件(unit 3).pptVIP

《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 liabilities. 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)： 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 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 wer