会计英语备课教案.docx

1、会计英语备课教案会计英语备课教案Unit OneI. Preview Q: What is accounting? Is it different with bookkeeping？II. Language Points:1. Accounting: 会计，会计学 Accountancy: 英国用词，与accounting词义相同 Accountant: 会计员，会计师 Account: 账户，会计科目Oxford Dictionary of Accounting: The process of identifying, measuring, recording, and communicat

2、ing economic transactions. Measurement is normally made in monetary terms.Textbook: Accounting is an information system necessitated by the great complexity of modern business. 会计是由于现代企业的巨大复杂性而成为必要的信息系统 Textbook: Accounting is often described as an information system. It is the system that measures

3、business activities, processes information into reports and communicates these findings to decision makers Dong Cai Textbook: Accounting is a process of recording, classifying, summarizing, and interpreting of those business activities that can be expressed in monetary terms.2Specialize: 专门研究 n. Spe

4、cialist: 专家3Qualified: adj.1) Having the appropriate qualifications for an office, a position, or a task. 有资格的 Are you qualified to doctor? 你有资格当医生吗？ 2) Limited, restricted, or modified 有限的，受限制的，有条件的 She gave qualified agreement. 她表示有条件的同意。Qualify: v. To make competent or eligible for an office, a p

5、osition, or a task（使）具有资格Qualification: n. 资格，条件 Overqualified: adj. Educated or skilled beyond what is necessary or desired for a particular job. 资历过高的：受的教育或掌握的技能超过了某特定工作的需要的4Advance: v. 1) To raise in rank; promote. 提升，晋升：在职务上提高；提拔 2) To put forward; propose or suggest 提出，提议；提议或建议 advanced a novel

6、 theory during the seminar 在讨论会上提出新奇的理论 a. Made or given ahead of time 预先的：提前完成或提前给予的 an advance payment 预付款项5. Campaign: 1) A series of military operations undertaken to achieve a large-scale objective during a war: 战役 2) An operation or series of operations energetically pursued to accomplish a pu

7、rpose. 活动 Champaign: n. A stretch of level and open country; a plain原野，平原 Champion: n. One that wins first place or first prize in a competition. 冠军 Champagne: n. A sparkling white wine produced in Champagne. 香槟酒6. Launch: v. 1) To set or thrust (a self-propelled craft or projectile) in motion 发射 la

8、unch a rocket 发射火箭2) To set going 发动 launch a career 开创一项事业 3) To introduce to the public or to a market 推出（新产品） launch a new perfume 推出新型香水7. Competent: a. Properly or sufficiently qualified; capable 胜任的：合适或足以胜任的；有能力的 Competence=Competency: n. The state or quality of being adequately or well qualif

9、ied; ability 能力8. Methodology: n. 方法学，方法论 It can properly refer to the theoretical analysis of the methods appropriate to a field of study or to the body of methods and principles particular to a branch of knowledge. In recent years, however, methodology has been increasingly used as a pretentious s

10、ubstitute for method in scientific and technical contexts. Methodology 可指对一个学科的研究方法进行的理论分析， 也可指一个学科特有的一整套方法与步骤。 然而，近些年来，在科学、技术语境中，methodology 越来越多地被用做颇带炫耀夸张色彩的 method 的替换词。9. Fundamental: n. Something that is an essential or necessary part of a system or object. 基础：系统或事物极其重要或必不可缺的部分a. Of or relating

11、 to the foundation or base; elementary 基础的：基础或基本的或与此有关的；根本的：the fundamental laws of the universe 宇宙间的基本规律10. Fiscal: a. of or relating to finance or finances财政的；财务的 11. In comparison with: adv. 与比较12. Bookkeeping: n. The practice or profession of recording the accounts and transactions of a business

12、. 登录账目，簿记 Bookkeeper: n. 簿记员 Typer:（口）打字员 Typist: 打字员 Typewriter: 打字机13. Data: n. 数据（复数形式） datum: 数据的单数形式14. Sophisticated: a. 1) Very complex or complicated 非常复杂精密或尖瑞的 the latest and most sophisticated technology 最新最尖端的技术 2) Having acquired worldly knowledge or refinement; lacking natural simplicit

13、y 老于世故的 Sophisticated mind 思想成熟15. Major: a. Greater than others in importance or rank 主要的，较重要的 a. & n. 1) Law Having attained full legal age 法律 成年的：达到法定年龄的 Law One who has reached full legal age. 法律 成年人：达到法定年龄的人2) Of or relating to the field of academic study in which a student specializes. 主修的，专攻的

14、：和一个学生专门研究的学术领域有关的 A field of study chosen as an academic specialty. 专业，主修课：选作学术专业的一个研究领域16. Jurisdiction: n. 1) Authority or control 管辖权 islands under U.S. jurisdiction受美国管辖的岛屿2) The territorial range of authority or control管辖区域3) The extent of authority or control权限：管辖或控制的范围 a family matter beyond

15、 the schools jurisdiction 在学校管辖范围之外的家庭事务 within sb.s jurisdiction在某人的权限之内 outside (beyond) sb.s jurisdiction在某人的权限之外17. Equivalent: n. 相等物 Some American words have no British equivalent. 美国英语的一些用法在英国英语中没有对等的词。 a. Equal, as in value, force, or meaning. 相等：在价值上、效果上、意义上相当、对等He changed his pounds for th

16、e equivalent amount of dollars.他把英磅换成了等值的美元。18. Provision: n. A preparatory action or measure 准备 It is an amount set aside out of profits in the accounts of an organization for a known liability (even though the specific amount might not be known) or for the diminution in value of an asset. Common p

17、rovisions are for bad debts and for depreciation and also for accrued liabilities.19. Executive: a. Of, relating to, capable of, or suited for carrying out or executing 执行的，实行的：具有、关于、有能力或适合执行或实行的 n. 1) A person or group having administrative or managerial authority in an organization 执行者 2) The chie

18、f officer of a government, state, or political division 管理人员：政府、州或行政部门的主要官员 3) The branch of government charged with putting into effect a countrys laws and the administering of its functions. 行政部门：政府中负责使国家的法律生效并执行其功能的部门20. Controller: In the USA, the chief accounting executive of an organization. T

19、he controller will normally be concerned with financial reporting, taxation and auditing but will leave the planning and control of finances to the treasure. 主计长，会计主任，或称chief accountant。也可以拼写为comptroller, Controller通常用于较大的企业单位, 是由董事会任命，直接受财务副总经理的领导，负责一个企业的会计工作，包括财务会计、成本会计、内部审计、预算编制、税务报告和财务分析等内容，必须熟悉

20、有关电子数据处理的技术。 Comptroller: The title of the financial director in some companies or chief financial officer of a group of companies. The title is more widely used in the USA than in the UK. 与controller的词义和读音均相同，实际上是一种错误拼法。或指政府部门的审计师。 Treasurer: A person who is responsible for looking after the money

21、and other assets of an organization. This may include overseeing the provision of the organizations finances as well as some stewardship over the way in which the money is spent. 财务长，财务主任 Treasurer是企业的高级财务管理人员，负责保管企业的资产，并负责筹措和控制资金的使用。有的企业财务长和主计长(controller)是由一个人承担的，有的企业是由两个人担任，以贯彻钱账分管的原则。Unit TwoThe

22、 Conventions of Contemporary Accounting (1)Accounting convention 会计常规是会计中所使用的方法和程序，通常是由习惯形成而未经过政府法规或会计团体，例如美国注册公共会计师协会记原则委员会（APB）， 财务会计准则委员会（FASB）等所公布的会计程序和会计方法与会计准则（Accounting Standard）和会计原则（Accounting Principle）的词义相对照。Some important accounting principles: Business entity Objectivity (reliability)

23、principle Cost principle Going-concern Stable-monetary-unit Time period principle Revenue recognition principle Marching principle Full-disclosure principle Consistency principle Materiality principle Conservatism principleII. Language Points:1. Convention: n. 1) General agreement on or acceptance o

24、f certain practices or attitudes 惯例，习俗：对某种惯常做法或态度的一致同意或接受认可 By convention, north is at the top of most maps. 依照惯例，北方位于大多数地图的顶端2) A practice or procedure widely observed in a group, especially to facilitate social interaction; a custom: 一个团体中普遍遵循的惯常做法或程序，尤指有助于社会交往的规矩；风俗 the convention of shaking hand

25、s 握手的习俗3）A formal meeting of members, representatives, or delegates, as of a political party, fraternal society, profession, or industry 会议：某一政党、兄弟会、行业或工业的成员，代表或代表团员出席的正式会议Revealed: 1)to make know 2) to show sth. or allow展示 显示 揭露 Pattern: the way in which sth happens and develops （事情发生或发展） 方式，形式2. L

26、ikely: a. 1) Possessing or displaying the qualities or characteristics that make something probable 可能的：具有或显示使某事成为可能的特征或品质 They are likely to become angry with him. 他们有可能对他发怒。 2) Apt to achieve success or yield a desired outcome; promising: 有希望的：倾向于成功或得到预定效果的；有指望的 a likely topic for investigation. 前

27、景可观的调查主题 3) Attractive; pleasant 漂亮的；有吸引力的 found a likely spot under a shady tree for the picnic 在树荫下找到了宜人的野餐的好地方3. Principal: a. First, highest, or foremost in importance, rank, worth, or degree; chief 重要的，首要的 the principal rivers of a country 一个国家的主要河流 Once the principal contradiction is grasped,

28、all problems will be readily solved. 一旦抓住了主要矛盾,一切问题就迎刃而解。 n. 1) The capital or main body of an estate or a financial holding as distinguished from the interest or revenue from it. 本金，资本：财产或金融资产的资本或主体，区别于由它得来的利息或收益 2) One who holds a position of presiding rank, especially the head of an elementary sc

29、hool or high school. 首长，负责人：处于最高地位的人，尤指小学或高中校长4. Self-contained: a. 1) Constituting a complete and independent unit in and of itself 自足的，独立的：形成完整的、独立的整体的 a self-contained retirement community 独立自足的退休团体 a self-contained dictionary 独立成套的字典 2) Keeping to oneself; reserved 沉默寡言的；有自制力的emplored: 1.)To eng

30、age the services of; put to work:雇用;使工作：agreed to employ the job applicant.同意雇佣这位求职者2）To put to use or service.投入使用或服务于5. Result from: 因而产生 The accident resulted from a defective brake. Result in: 引起 The accident resulted in three deaths.6. Repayment: 偿还，偿付，指本金的偿还 Payment: 支付，付款，以一项货币支出清偿一项债务7. Outs

31、tanding: a. 1) Still in existence; not settled or resolved 未完成的：仍然存在的；未决定或未解决的 outstanding debts 有待偿还的债务 a long outstanding problem 长期悬而未决的问题 2) Publicly issued and sold 已公开发行且出售的 outstanding stocks and bonds 已发行的股票和债券 3) Standing out among others of its kind 杰出的：在同类中显著的8. Deficiency: n. 1) The quality or condition of being deficient; incompleteness or inadequacy 缺点，缺陷：不完善的性质或状况；不完整或不充足 2) A lack or shortage, especially of something essential to health; an insufficiency 缺乏，缺少：不足，尤指对健康十分必需的东西；不够 a nutritional deficiency 营养缺乏9. Prescription: n. 1) Something prescribed as a rule 法令，规则：作为条