会计专业英语LESSON 1(立信会计出版社).pptVIP

ENGLISH TEXTBOOK FOR ACCOUNTANTS INTRODUCTION TO THE COURSE 平时分占50%： 出勤：5分/次×10次 ，没来扣5分 口头回答问题或上台做题：5分/次×n次，错扣5分/次 ppt: 满分10分，按照ppt的质量和演讲的流利程度给分，一次4位同学，轮到了没做扣2分 小测：一单元一次，一单元10个单词，抽点的方式，到电脑上默写单词，对了5分，错了扣5分 ABOUT THE EXAM: 期末成绩占50% 举个例子：一学期没来一次，口头回答问题或上台共6次，做了一次ppt得8分, 小测4次，期末成绩70分 则：（45+30+8+20）*50%+70*50%=86.5 WEBSITE Modern family 2 broke girls Desperate house wife REFERENCE TEXTBOOK 会计专业英语(第四版),常勋,肖华编,立信会计出版社 REFERENCE 会计与财务管理专业英语,刘胜军,袁菲编,哈尔滨工程大学出版社 会计英语,陈杰编,湖南大学出版社 实用会计英语,高平阳编,企业管理出版社 会计英语,叶建芳,孙红星编,上海财经大学出版社 英文原版教材和双语教学的一些教材 Interest n.兴趣、权益、利息 vt.对……感兴趣 I’m interested in sth. Interest rate 利率 Cost n.成本 vt.花费 It costs me 2 days to finish this book. Expense n.费用 vt.花费 It expenses me……………… Asset=liability + owners’ equity = is equal to + plus Revenue-expense=profit -minus The temperature today is -20degree. 音乐传花pass flower with music 负债 所有者权益 费用 资产 收入 利润 找朋友looking for friends Sentences Accounting is an information system necessitated by the great complexity of modern business. One of the most important functions of accounting is to accumulate and report financial information (that shows an organization’s financial position and the results of its operations to its interested users.) Necessary adj. 有必要的 Necessitate vt. 对……有必要 Necessity 必要性 Sentences Banks and other creditors must consider the financial strength of a business before permitting it to borrow funds . Also, many laws require that extensive financial information be reported to the various levels of government. Sentences (To meet the needs of the external users ),a framework of accounting standards, principles and procedures (known as ‘generally accepted accounting principles (GAAP)’ )have been developed to insure the relevance and reliability of the accounting information contained in these external financial reports. reliability n.可靠性 Reliable a.可靠的 I’m a reliable person. Sentences The subdivision of the accounting process that produces these external rep