[三年级英语]会计英语qqq.pptVIP

Timetable 第一章 会计的基本框架 3 第二章 会计信息系统 3 第三章 财务报表 3 第四章 流动资产 3 第五章 长期资产 3 第六章 负债与或有事项 3 第七章 所有者权益 3 第八章 会计的其它领域—成本会计，管理会计和审计3 习题、实践操作习题演练 3? 总复习 习题讲解 3 合计 30 Chapter 1 I. New words: 1. Account n. statement of money paid or owed for goods or services --The accounts show a profit of $9000. Open/close an account、account payable, account receivable, On account (1) pay part of the money （2）on credit --I will give you$30 on account. --buy things on account. Accountant n. person whose profession is to keep or inspect financial accounts Accountancy n. profession of an accountant Accounting n. 2. Criterion n. standard --Success in making money is not always a good ~ of success in life. --What are the criteria (how do we decide) for deciding who gets the prize? 3. Creditor n. person to whom money is owed --His ~s are demanding to be paid. Credit v. record an amount as being paid into sb’s bank account -- Credit $8 to a customer / an account. Credit n. （1）permission to delay payment for goods and services --No ~ is given at this shop. Payment must be in cash. --I bought it on ~. --High interest rates make ~ expensive. （2） sum of money lent by a bank --The bank refused further ~s to the company. （3）payment received --Is this item a debit or a credit? ~ account，~ card, ~ note, ~-side 4. certify v. formally declare sth. --a document ~ing sb’s birth -- He ~ied that it was his wife’s handwriting. --The accused has been ~ied (as) (to be) insane. Certified check: check that is guaranteed by the bank Certified representative Certified public accountant (US) = chartered accountant (UK) Chapter 1 一、?????教学目的 通过本章的学习，使学生用英语了解会计的定义和运用，财务会计的含义和目的、会计信息的质量和特征、会计报表的基本要素及会计原则的运用。 二、 知识点 第一节?会计的定义和运用：主要运用于国营企业、私营企业、政府和非赢利性机构 第二节??财务会计的含义和目的：包括提供信息、评价未来现金流量、时间等、了解企业的经济资源。 第三节?会计信息的质量和特征：包括可靠性、相关性、可比性、一贯性、明晰性。 第四节?会计报表的基本要素：资产、负债、所有者权益、收入、费用、利润等问题。?会计等式及经济业务对会计等式的影响 Chapter 1