會計英語教程

1、會計英語教程1Lesson 1 Accounting教學步驟：1.布置學生預習課文 2.學單詞 3.翻譯課文Newds,Phrases And Special Termsaccounting會計；會計學entity主體，實體，個體event事件，事項financial財務的，理財?shù)?；財政的，金融的monetary貨幣的2risk風險，危險loan貸款，放款trade association同業(yè)公會stock exchange證券交易所financial position財務狀況operating results經營成果3基本句型： 1.be well informed about sth 精通

2、某事 2.be rightly informed 得到正確的認識3.it is said that據(jù)說it is reportedit is announced4Lesson 2 Generally Accepted Accounting Principles教學步驟：1.復習 2.學單詞 3.翻譯課文New wordspractice實踐；練習；慣例commerce商業(yè)，貿易；社交，交流principle原則，原理assumption假定，設想；擔任，承擔postulate要求，假定5revenue 收入，歲入，稅收measure 脊梁，衡量，測定authority 權威，權威性；授權，代理

3、權feedback 反饋submit 呈報，報送issue 頒布，公布，發(fā)布fairly 公正地，公允地6基本句型in the sense ofnot only but also neithernor either orin order to in order that7翻譯課文8Lesson 3 The Accounting System教學步驟：復習單詞學習新單詞、課文翻譯9New words,PhraseAnd Special Termsaffect 影響，感動accounting system 會計系統(tǒng)；會計制度equity 權益，產權debt 債務；借款，欠款creditor 債權人

4、，債主payable 應付的claim 要求權；索賠權10dissolve 解散cash 現(xiàn)金，現(xiàn)款balance 余額，結余；差額；平衡amount 金額；合計；共計credit 信用；信譽；貸方，貸項material 原料，材料，物資captial 資本，首都11基本語法非限制性定語從句狀語從句賓語從句從句的引導詞12翻譯課文HomeworkPage 18 Reading Material 113Lesson 4 Accounting Cycle (1)教學步驟：預習生詞、課文復習學新單詞、課文14New wordsaccounting cycle 會計循環(huán)business documen

5、t 業(yè)務憑證source document 原始憑證joural 日記賬，序時長；期刊、雜志post 過賬 posting 過賬ledger 分類賬15Trial balance 試算平衡表Debit 借方，借項Credit 貸方，貸項Invoice 發(fā)票Purchase order 定購單，購貨訂單Check 支票；賬單Entry 記錄，分錄；入賬；報單；詞條16翻譯課文17Lesson 5 Accounting Cycle(2)New wordsAdjust 調整Adjustment調整Net income凈收益Close 結賬Apportion 攤派，分派，分攤Accrue 應計，計提1

6、8Expire 期滿，終了Benefit 利益，好處Insurance 保險，保險費Premium 保險費Inventory 存貨，盤存Receipt 收入，收到Salary 工資，薪水19Lesson 6 Accounting Cycle(3)New wordsFacilitate 促進，Interim 期間的，中期的Net loss 凈虧損Reverse 顛倒，翻轉Balance sheet 資產負債表Income statement 損益表20FormatComplete:finish 完成Extend 延伸，轉入Colum 攔，柱Current yearOffsetting 抵銷的Op

7、tional 可以任選的21Translationhomework22Lesson 9 Cash And Temporary InvestmentNew wordsCriterion標準Disclose 揭露，揭發(fā)Cash on hand庫存現(xiàn)金Outstanding 顯著的Replenish 補足，補充Aggregate 加總的，總計的23translate24Lesson 10 receivablesNew wordsAdvances 墊款Subidiary 子公司Guarantee 保證，擔保Sustain 證實，證明Bad debt 壞帳，呆帳Write off 注銷25基本句型It

8、is suggested that It is ordered that It is required that26translation27Lesson 11 InventoriesNew wordsInventory 存貨Costing 成本計算，成本計價Cost flow 成本流動Inflation 通貨膨脹Footote 腳注Replenish 補充，補足28Translate29Lesson 12 Tangible Assets and Their Depreciation教學步驟；復習自學單詞、短語翻譯課文30Lesson 16 Long _Term InvestmentNew wordsCost method 成本法Equity method 權益法，產權法Parent company 母公司Transfer fee轉讓手續(xù)費Broker 經紀人，代理人Outsta