剑桥金融财务英语第二章11.12.13.14教案设计.docVIP

沈阳大学学院 教 案课程名称：语 编写时间： 年 月 日授课章节 13.The balance sheet 3: liabilities 14. The other financial statements 目的要求 重点难点 教案内容： I. Teaching method: Communicative Teaching method II. Teaching procedures Step 1. Warm-up activity Review the words and expression learned before. Step 2. Learning words and expressions Long-term liabilities, non-current liabilities, current liabilities Creditor, deferred taxes Accrued expenses Total liabilities Share premium Face value, reserves The profit and loss account Non-profit ( or not-for-profit) organizations Income, expenditure, surplus Sale revenue or turnover Cost of goods sold ( cogs) Gross profit, selling, general and administrative expenses (SGA) Cash flow statement Founds flow statement Statement of total recognized gains and losses （STRGL） Step 3. Understanding the text The profit and loss account Companies’ annual reports contain a profit and loss account. This is a financial statement which shows the difference between the revenue and expense of a period Non-profit ( or not-for-profit) organizations such as charities, public universities (about 5 min.) (about 15 min.) (about 35 min.) 第次 第 1 页 沈阳大学学院 教 案（续页） A….. The cash flow statement British and American companies also produce a cash flow statement. This gives details of cash flow…. Step 4. Doing the exercises Keys to P33-1 F 2. T 3. T 4. T 5. F 6. T Keys to P33-2 current liabilities share premium deferred accrued Keys to P35-1 sales revenue gross profit EBITDA pre-tax income net profit Keys to P35-2 operations investing financing operations financing operations investing Step 5. Summary of the Main Points and Assignment A, Summarize what have learnt today. B. Memorize the words and the phrases; C. Read the text; D. Do the exercises. (about 30 min.) (about 5 min.) 第次 第2页沈阳大学学院 教